Marriage revokes your existing will. Most people do not know this until it is too late

Events that automatically affect your will

Marriage automatically revokes a will in England and Wales. If you made a will before your marriage and have not made a new one since, your existing will is legally void -- you are intestate regardless of the will's existence. This surprises many people, including some who assume that naming a spouse in the will is sufficient protection. It is not. The will is void from the date of marriage.

The exception is a will that is expressed to be "made in contemplation of marriage to [specific person]." Such a will, if it contains the necessary declaration, is not revoked by the subsequent marriage to that person. This requires specific drafting and must name the intended spouse.

Divorce does not revoke the will, but it removes an ex-spouse as a beneficiary and as executor, as if they had died on the date the decree absolute (or final divorce order) was made. This can leave a will with gaps -- if the entire estate was left to the now-removed spouse with no alternative provisions, the estate may pass partially intestate.

Life events that should trigger a review

Birth of a child or grandchild: a will that does not name a new child may still adequately provide for them if residue passes to "my children" -- but specific bequests, guardian appointments, and trust provisions should be reviewed.

Death of an executor or beneficiary: an executor who has predeceased you cannot act. A beneficiary who has predeceased you may cause gifts to lapse (fall into the residue) unless the will includes a substitution clause. A will should name at least two executors and should include appropriate substitution provisions.

Significant change in assets: the introduction of business interests, substantial property acquisitions, large investment portfolios, or significant debts may change the tax efficiency of existing provisions. A will drafted when you rented a flat may not be adequate after you have become a London homeowner with a property above the IHT threshold.

Relationship breakdown: separation does not automatically affect a will. A separated partner named in your will retains their gift until the divorce is finalised. Many separated couples do not want their ex-partner to inherit during the separation period -- which may last years.

Codicil versus new will -- almost always the new will

A codicil is a supplement to an existing will that modifies specific provisions without replacing the whole document. It must be executed with the same formalities as a will -- signed by the testator and witnessed by two independent witnesses. In principle, it is a cheaper and simpler option for minor changes.

In practice, most estate planning solicitors recommend a new will rather than a codicil, for several reasons. Multiple codicils create complexity and potential for interpretation disputes -- the will and all its codicils must be read together and the relationship between them resolved. A codicil executed many years after the original will may suggest changes in the testator's circumstances that invite scrutiny. And the cost difference is modest -- a professionally drafted updated will costs little more than a codicil.

One situation where a codicil is appropriate is the targeted amendment of a small provision -- for example, updating a specific bequest -- where the rest of the will is entirely satisfactory and the risk of any dispute is negligible.

What not to do to your will

Never write on your will. Any alteration to a will after execution is presumed not to be valid unless it is itself executed with the same formalities as a will -- which informal handwritten amendments are not. A crossed-out clause or handwritten addition may raise questions about whether the original provision was validly revoked.

Never remove pages from your will. A will with missing pages raises presumptions in probate that are difficult to rebut. If the original is damaged or tampered with, its validity may be challenged. Keep the original in a safe place, unchanged, and update it through a properly executed codicil or new will.

Never assume that your previous will remains valid after a major life event. Review it with a solicitor after marriage, divorce, a significant change in assets, or the birth of a child. The few hundred pounds spent on a review is insignificant against the cost of an invalid or inadequate will reaching probate.

Deed of variation -- changing an inheritance after death

A deed of variation allows beneficiaries who have already received (or are entitled to receive) an inheritance to redirect it to someone else, within two years of the date of death. The variation is treated for IHT and CGT purposes as if it had been made by the deceased's will -- meaning it can reduce the IHT on the original estate and change the CGT base cost for the redirected assets.

Deeds of variation are used in several contexts: to redirect an inheritance to a lower-generation beneficiary to skip a generation of IHT; to introduce charitable gifts that qualify for the 36% reduced IHT rate; to correct a poorly drafted will; or to improve the overall tax efficiency of a distribution that the family agrees was not optimal.

All beneficiaries affected by the variation must consent. HMRC must be notified if the variation affects the IHT or CGT position. The variation must be in writing and must state that it is intended to take effect under the relevant legislation.

When and How to Update Your Will -- common questions