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HMRC internal manual

Inheritance Tax Manual

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.