Wills for Married Couples

Under the intestacy rules, a surviving spouse or civil partner inherits the deceased's personal possessions and a statutory legacy, with the remainder divided between the spouse and any children according to a set formula, rather than the spouse necessarily receiving everything. If there are no children, the spouse generally inherits more, but other relatives can still be entitled to a share in some circumstances.

This often surprises people who assume a spouse automatically inherits the whole estate. A will avoids the uncertainty and lets you decide exactly how much goes to your spouse, your children or anyone else.

Many married couples choose mirror wills: two separate wills with broadly matching terms, typically leaving everything to each other and then to their children if both have died. Mirror wills are a straightforward and cost-effective way for couples with shared wishes to put matching arrangements in place, and each will remains legally separate, meaning either person can update their own will later if their circumstances or wishes change.

Mirror wills are different from mutual wills, which are a more restrictive and rarely used arrangement that can legally bind the surviving party not to change their will after the first partner dies. Mutual wills should not be entered into without independent legal advice given how inflexible they are.

Gifts between UK-domiciled spouses and civil partners are generally exempt from inheritance tax, whether made during lifetime or on death. There is also a facility, the transferable nil rate band, that generally allows any unused portion of the first spouse's inheritance tax nil rate band to be transferred to the surviving spouse's estate, and a similar transferable residence nil rate band where a home is passed to direct descendants.

These are factual features of the tax system rather than something a will drafter can vary, but they influence how couples plan their wills, particularly around whether to leave everything to each other outright or to use trusts. This is general information, not tax advice, and couples with larger or more complex estates should get advice from a solicitor or tax adviser.

Where one or both spouses have children from a previous relationship, leaving everything outright to the surviving spouse can mean those children ultimately receive nothing, since the surviving spouse is free to leave their own estate however they choose. Couples in this position often consider a life interest trust, which gives the survivor a right to live in the home or benefit from assets during their lifetime while preserving the ultimate capital for children from an earlier relationship.

This kind of arrangement needs to be drafted carefully to work as intended and is generally best handled with a solicitor rather than a simple template will.

Remember that getting married generally revokes any earlier will you had made, unless it was expressly made in contemplation of that marriage. If you divorce later, your former spouse is treated as having died before you for the purposes of gifts and executor appointments in your will, though the rest of the will remains valid.

Review your wills whenever your circumstances change materially, including having children, buying a property, or a change in either spouse's health or financial position.