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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Succession: Wills: Joint and mutual Wills: Joint Wills

This is where two or more people record their testamentary wishes by executing a single instrument, which then operates as their separate Wills on the deaths of each of them. In practice this type of Will is extremely rare and is only likely to be used to exercise a joint power of appointment or where a mutual Will (IHTM12063) is made as a joint and mutual Will.