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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Succession: Wills: What is a Will?

A Will is a declaration in prescribed manner made by a person about matters they wish to take effect on their death. The term ‘Will’ also describes the document or documents in which this intention is expressed.

The main document is normally called a Will and any supplementary documents are called codicils.

Any document that complies with the formalities of the Wills Act may be strictly described as a Will.