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Official guidance
Trusts, Settlements and Estates Manual

TSEM6030 · Legal background to trusts & estates: wills & estates - table of contents

  • TSEM6032 · Legal background to trusts & estates: the items which form the deceased's estate
  • TSEM6033 · Legal background to trusts & estates: gift on account of death
  • TSEM6034 · Legal background to trusts and estates: a valid will
  • TSEM6035 · Legal background to trusts & estates: will - use of the words 'trust' and 'trustee'
  • TSEM6036 · Legal background to trusts & estates: invalid will - intestacy
  • TSEM6037 · Legal background to trusts & estates: personal representatives act on verbal instructions
  • TSEM6038 · Legal background to trusts & estates: secret or half-secret trust
  • TSEM6039 · Legal background to trusts & estates: appointing personal representatives
  • TSEM6040 · Legal background to trusts & estates: paying executors
  • TSEM6041 · Legal background to trusts & estates: gift of land in a will
  • TSEM6045 · Legal background to trusts & estates: wills & estates - when a will trust commences
  1. Legal background to trusts & estates: wills & estates - table of contents
  2. Legal background to trusts and estates: a valid will

TSEM6034 | Legal background to trusts and estates: a valid will

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

A will reflects the wishes of the person making it (a testator). It explains how to dispose of their possessions (estate). The testator must acknowledge, in the document, that it is their will. They have to sign it in the presence of two witnesses. The witnesses have then to sign the document in the testatorsv presence, and normally in the presence of each other. The document (often called the last will and testament) has to follow the correct format.

Codicil

A testator can alter a will without scrapping it, by preparing a codicil. This is a separate document that alters or explains the original. The testator must sign it in the presence of two witnesses. They must then sign it in the presence of the testator. They do not have to be the same people who witnessed the original will.

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