Making a will: what to include and when to update it
A will decides who receives your estate, who deals with it and who looks after your children. Without one, the law decides, and the result is often not what a family would have chosen.
By Robert Festenstein, Head of Legal
Updated 26 October 2026
5 min read
Key takeaways
- A will must be in writing, signed by you in front of two witnesses who are present at the same time and also sign.
- A witness, or a witness's spouse or civil partner, loses any gift in the will, unless two other people also witnessed it.
- Under current law, marriage or civil partnership cancels an existing will in England and Wales, unless the will shows it was made expecting that particular marriage.
- Without a will, an unmarried partner receives nothing under the intestacy rules.
Making a valid will
To be valid in England and Wales, a will must be made by a person aged 18 or over with the mental capacity to understand what they are doing. It must be in writing and signed by the person making it, or by someone at their direction, in the presence of two witnesses who are both present at the time. Each witness then signs. A witness, or a witness's spouse or civil partner, loses any gift in the will, unless the will was also signed by two other independent witnesses. The rest of the will remains valid.
Home-made wills often fail on these formalities, or on wording that leaves part of the estate undisposed of. Store the original safely and tell your executors where it is.
What a will should cover
- Executors: the people who will deal with your estate. Choose people you trust and appoint a replacement in case one cannot act.
- Guardians: for any children under 18, to take parental responsibility if both parents die.
- Specific gifts: particular items or sums of money to named people or charities.
- The residue: everything left after debts, tax and specific gifts. This is usually most of the estate, so say who receives it and what happens if they die before you.
- Trusts: for example, to hold money for children until an age you choose, or to give a surviving spouse a home for life while protecting capital for children from an earlier relationship. See trusts explained.
- Funeral wishes and digital assets: these can be included in the will or in a separate letter of wishes.
Talk to us about your position
Book a no-obligation consultation with the Totus One team.
If there is no will
When someone dies without a will, the intestacy rules decide who inherits. If there is a spouse or civil partner and children, the spouse receives the personal possessions, the first £322,000 of the estate and half of the rest. The children share the other half. If there is no spouse, the estate passes to children, then to parents, then to brothers and sisters and so on.
An unmarried partner receives nothing, however long the relationship. Stepchildren who have not been adopted also receive nothing. See unmarried couples.
Wills and inheritance tax
The way a will is drafted affects how much inheritance tax is paid. Leaving the home to children, stepchildren or grandchildren can make the £175,000 residence nil-rate band available, although it is reduced for estates over £2 million. Gifts to a spouse or civil partner are exempt, and any unused nil-rate band can be claimed when the survivor dies. The exemption is limited if the spouse is not a long-term UK resident. Leaving at least 10% of the estate, measured after exemptions, reliefs and the nil-rate band, to charity reduces the rate to 36%. A will can also include trusts that give the family flexibility to make decisions after the death.
When to update your will
- marriage or civil partnership, which cancels an existing will unless the will shows it was made expecting that marriage. The Law Commission has recommended changing this rule, but the law has not changed;
- separation or divorce. Divorce removes a former spouse as executor and beneficiary, but separation alone does not;
- the birth of a child or grandchild;
- buying or selling a home, or a large change in your wealth;
- moving abroad, or buying property in another country;
- a change in the law, such as unused pension funds counting towards the estate for inheritance tax on deaths from 6 April 2027.
We prepare wills alongside lasting powers of attorney, with our accountants and planners checking the tax and the pension nominations that sit outside the will.
Frequently asked questions
Does a will have to be witnessed?
Yes. In England and Wales it must be signed in front of two witnesses who are present at the same time and who then sign it themselves.
Can a beneficiary witness my will?
They should not. The will remains valid, but a witness, or their spouse or civil partner, loses any gift to them unless two other people also witnessed the will.
Does getting married cancel a will?
Yes, under current law in England and Wales, unless the will shows it was made expecting that particular marriage.
What happens if I die without a will?
The intestacy rules decide who inherits. An unmarried partner receives nothing, and a spouse may have to share the estate with children.
Sources & further reading
This article is general information, not advice. Tax, financial and legal rules change and their effect depends on your circumstances. Check the current position and take professional advice before acting. Last reviewed 26 October 2026. Totus One Limited (company no. 16855798).
A solicitor who has led his own SRA-regulated practice for over two decades, specialising in disputes and insolvency.
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