The essentials

To make a Will, someone must be mentally capable and, except in very specific circumstances, at least 18 years of age. The person making the Will must be aware of, and approve, the contents of the Will.

Formal requirements

The Will must be:

• in writing
• signed by the testator, or another person in their presence and at their direction
• witnessed by two people present at time of signing; each witness must sign in the presence of the testator.

Beneficiaries and their spouses cannot be witnesses – otherwise it invalidates any inheritance from that Will.

A Will is generally revoked by marriage, although some Wills can be made in contemplation of marriage, in which case it must state that it should not be revoked by marriage to a particular person. A specific clause is normally contained in such a Will.

A Will remains valid on divorce but, subject to any contrary intention, certain provisions are revoked:

• any gift to the former spouse
• any gift to the former spouse
• the appointment of the former spouse as guardian

More to think about

In making a Will, clients should consider:

• who should deal with their estate (their Executors and Trustees)
• who should look after any children aged under 18
• whether to include specific funeral arrangements
• how to distribute the estate, in terms of cash, assets and specific gifts

It’s important to explore specific situations for a client, such as:

• unmarried couples
• a previous divorce
• gifts to people aged under 18
• ensuring assets stay within their bloodline
• Inheritance Tax and grossing up