Legal Precedents

[ insert bank name ] [ insert bank address ] Dear [ insert organisation name ] The late [ name of deceased ] Account number[s]: [ insert joint account number(s) ]......

[ enter name ][ enter address ] Dear [ [ enter organisation name ] OR [ enter name of accountant ] ] The late [ name of deceased ] National Insurance Number: [ enter national insurance number ] Address: [ enter address of deceased ] We write with sadness to notify you of the death of the late [ name of deceased ] [ also known as [ enter other name(s) by which the deceased was known ] ], who died on the [ enter date of death ]. We have been instructed by the personal representatives, and we enclose an office copy of the death certificate for your consideration and return. From our understanding, you acted for the deceased in relation to their self assessment tax returns. We would be grateful if you could send us a copy of their last completed tax return,...

[ enter name of the insurer ] [ enter address of the insurer ] [ enter date ] Dear [ enter organisation name ] The late [ enter name of deceased ] Policy number [ enter policy number ] We act for the personal representatives of the deceased individual named above [ also known as [ enter_x000D_......

[ enter name of beneficiary ] [ enter address of beneficiary ] [ enter date ] Dear [ name of beneficiary ] The late [ name of deceased ] [ also known as [ enter any other name by which deceased was known ] ] It is with sorrow that I sadly must advise you that [ name of deceased ] passed away on [ date of death ]......

[ Enter beneficiary’s name ] [ Enter beneficiary’s address ] [ Enter date ] Dear [ beneficiary’s name ] The late [ deceased’s name ], otherwise known as [ any other name by which the deceased was known ] [ I am sorry to advise you that the individual named above has passed away on [ enter date of death ]......

[ Insert name and address of beneficiary ] [ Insert date ] Dear [ name of beneficiary ] The late [ name of deceased ] I regret to advise you of the passing of the late [ name of deceased ] [ otherwise known as [ insert other name by which deceased was known ] ] who died on the......

[ enter bank name ] [ enter bank address ] Dear [ enter organisation name ] The late [ name of deceased ] Account number(s): [ enter account number(s) and sort code(s), where applicable ]. We write to notify you of the death of the late [ name of deceased ] [ also known as [ enter other name(s) by which the deceased was known ] ], who passed away on [ enter date of death ]. An office copy of the death certificate is enclosed for your review and return. The last address of the deceased was [ enter last address of deceased ] [ and previously they lived at [ enter the previous address of the deceased if the last address of the deceased was a care home ] ]......

Inheritance Tax HM Revenue and Customs BX9 1HT [ enter date ] Dear HMRC, Re: The late [ enter name of deceased ] National Insurance number: [ enter national insurance number ] Please find enclosed the completed Form IHT422. We would be grateful to receive the inheritance tax reference for this estate in due course. We await your response. Yours sincerely......

Self Assessment HM Revenue and Customs BX9 1AS [ enter date ] Dear HMRC The late [ name of deceased ] National Insurance number: [ enter number ] Address: [ enter address of deceased ] We act on behalf of the personal representatives of the late [ name of deceased ], also referred to as [ enter other name(s) by which the deceased was known ], who passed away on the [ enter date of death ]. Enclosed is an office copy of the death certificate for your consideration and return. Please could you send us a copy of the deceased’s most recent tax return and confirm that no amounts remain due. Kindly acknowledge receipt of this correspondence. We await your response at your earliest convenience, Yours sincerely......

I confirm that, although my [ Spouse/ Civil Partner ] is executing a Will in comparable terms, we have agreed that our Wills are not mutual Wills, and, as a result, each of us shall be at liberty to revoke our Will at any time, whether before or after the death of the other, and shall be at liberty to dispose of our property, or any property obtained from the other, as we consider appropriate......

STOP PRESS: Non-dom rules abolished; alongside adoption of a residence-based IHT system...

This is the last Will of me This document constitutes the final Will of [ full name of patient ] of [ full address of patient ], [ otherwise OR commonly OR formerly ] [ known as [ alias or former full name ] OR recorded on their birth certificate as [ birth certificate name ] ], made on their behalf by [ full name of person authorised to make the Will ] of [ full address of person authorised to make the Will ], the individual empowered in that regard by an order dated [ date of order ] of the Court of Protection under section 18(1)(i) of the Mental Capacity Act 2005. [ I cancel all previous testamentary arrangements made by me and affirm that this is my final Will. ]......

If [ insert the complete name and description of the disabled individual who is the subject of the trust, e.g. my son Joe ] of [ insert full postal address of the disabled person ] is then alive and is a disabled person for the purposes of section 89 of the Inheritance Tax Act 1984 at my death, the portion of my residuary estate ('the share') intended to be held on trust for them under my Will shall not vest outright in [ insert name of the disabled person ] but shall be kept by my trustees and held on the following trusts and with and subject......

I leave [ free of tax ] to [ full name of beneficiary ] of [ beneficiary’s full address ] my business of [ nature of business ] [ also called [ name of business or trading name where relevant ] ] at [ full address(es) of where business carried on ] together with all assets: all goodwill, machinery, plant, equipment, stock, vehicles and other effects; all debts due and monies credited at any bank or elsewhere, and the benefit of all contracts; any freehold or leasehold premises it uses [ free of charges, to be cleared free of tax from the residue under [ clause 7 ] of this Will, including costs and interest accrued before redemption ] but subject to [ paying any such charges and to ] the beneficiary assuming all business liabilities; where leasehold property is included they must pay rent, comply with the...

I leave to my Trustees, free of tax, for their absolute use and benefit, all my personal chattels as defined in Section 55(1)(x) of the Administration of Estates Act 1925 [ (including chattels used solely or mainly for business purposes) ] not otherwise dealt with by this Will or any codicil to it, but it is my wish, without creating any trust or imposing any binding obligation on my Trustees, that within [ 6 OR 12 ] months of my death they dispose of such personal chattels in accordance with any wishes of mine that may come to their attention. In the absence of any such wishes, my Trustees will then divide the personal chattels between [ themselves OR [ name of default recipients ] ] as they think fit......

I leave to my trustees the sum of £[ insert amount ] (‘the gift’), to be held on trust, invested, and the income applied towards the care and upkeep of my [ describe the animal, eg dog, cat etc adding gender ] named [ insert name of animal ] for a term of [ insert period not exceeding 21 years ] from my death, provided that [ insert name of animal ] survives for that time; and upon the earlier of the death of [ insert name of animal ] or the expiry of 21 years, the fund shall revert to and form part of my residuary estate. OR I bequeath to [ insert name of beneficiary ] a legacy of £[ insert amount ] together with my [ describe the animal together with its gender ] named [ insert name of animal ] (if...

STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. Finance Act 2025 ( FA 2025), granted Royal Assent on 20 March 2025, enacts measures scrapping the remittance basis of taxation and substituting a residence-based system, effective from 6 April 2025. FA 2025 further removes domicile as the primary determinant for exposure to inheritance tax obligations when determining liability accordingly......

I, [ insert full name of testator ], of [ insert full address of testator ], cancel all testamentary provisions made by me before the date of this Will, and state that this Will, together with another Will bearing the same date, together comprise my final Will. This Will applies solely to all types of my property situated in the United Kingdom of Great Britain and Northern Ireland, and does not extend to any property of mine in [ name the EU state ], which is disposed of under the other Will of the same date. I further declare that, as at the date of this Will, I hold British nationality, and I elect the law of England and Wales to govern my succession in its entirety, with the intention that, for the purposes of English law and EU Regulation Number...

WITNESSED by my hand this ............ day of .................................... 20.........

I, [ enter full name of testator ], of [ enter full address of testator ] [ otherwise or commonly or formerly ] [ called [ enter alias or former full name ] or recorded on my birth certificate as [ enter birth certificate name ] ], cancel all earlier testamentary arrangements made by me [ to the extent that and so far as they relate to my property of every kind in the United Kingdom of Great Britain and Northern Ireland ] and hereby state that this is my final Will......