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HMRC internal manual

Inheritance Tax Manual

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HM Revenue & Customs
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Succession: Wills: Requirements for making a valid Will

The statutory rules for making a Will in England & Wales are to be found in the Wills Act 1837/S9, as amended by the Administration of Justice Act 1982/S17 which substitutes new wording into the original S9.

The Wills Act/S7 as amended by the Family Reform Act 1969/S3 (1)(a) stipulates the age requirement (IHTM12045).

In Northern Ireland, the position is the same in both respects, under the Wills and Administration (Proceedings (NI) Order 1994/S5 & S4.

In Scotland, (IHTM12047) there are different rules depending on whether the Will was made on or after 1 August 1995.