A Letter of Wishes should be written in plain English and signed and dated, but not witnessed to avoid any claim that it has become a legally binding will or codicil. You must take care that a Letter of Wishes does not contain any instructions that could conflict with the will.

If you change your mind over who should get what, the letter may be changed without having to change your will.

The downside of a Letter of Wishes is that it's not legally binding and so creates no legal obligation for your belongings to be distributed in accordance with the Letter. Those dealing with your possessions could, for example, keep them.

A Letter of Wishes can advise on pretty much anything, but some of the most common uses include:

• Letting your executors know who to notify of your death or, in some cases, who not to tell.
• Explaining the style of funeral you want, whether you want to be buried or cremated, any specific instructions regarding the service, where you would like to be buried or have your ashes sprinkled and so on.
• Listing your main assets including bank accounts, life insurance policies, expensive items or jewellery and their location. This will help your executors in the administration of your estate. Valuable items should also be included in your will, as the letter of wishes is not legally binding.
• Guiding your executors or trustees on how you would like your money managed, or trusts created in your will to be run. This could, for instance, include your wishes on what – or what not – to invest in.
• Advising guardians on how you would like your children to be raised, their religious upbringing, education, and where they live. You can review the details as your children grow up.