Memorandum of Wishes Ireland

What a Memorandum of Wishes Does

A memorandum of wishes — sometimes called a letter of wishes — is an informal document that accompanies your Will but sits outside the legal framework of the Succession Act 1965. It's not legally binding. An executor is under no statutory obligation to follow it. But in practice, it serves a purpose that the Will itself can't: it explains why you made the decisions you made.

Irish Wills are deliberately concise legal instruments. They say "I leave X to Y" but they don't explain the reasoning. A memorandum of wishes fills that gap. It tells your executor, your family, and — if it comes to it — a judge hearing a Section 117 application, what you were thinking.

When You Need One

Not every estate plan needs a memorandum of wishes. If your family situation is straightforward — married, shared children, everything going to the surviving spouse and then equally to the children — the Will speaks for itself.

A memorandum becomes valuable when:

You're providing unequally for your children. Perhaps one child received substantial financial support during your lifetime (a house deposit, business capital, educational funding) and you've reduced their share in the Will to reflect that. Without a memorandum explaining this reasoning, the disadvantaged child's only context is the bare text of the Will — which can feel like rejection and fuel a Section 117 claim.

You're in a blended family. When you need to balance the interests of a current spouse, children from a prior relationship, and possibly stepchildren, the reasoning behind each allocation matters. A memorandum can explain why specific assets go to specific people and acknowledge the competing interests you tried to balance.

You're leaving assets to non-family members or charities. If your Will directs a significant portion of your estate to a charity, close friend, or carer rather than to your children, a memorandum explains the relationship and reasoning. This can be particularly important in defending against a Section 117 claim, where the court assesses whether the parent fulfilled their "moral duty to make proper provision."

You want to express personal wishes that don't belong in a Will. Funeral preferences, the distribution of sentimental items (jewellery, photographs, personal collections), guidance on how to manage a family business, or messages to individual family members — these are all appropriate content for a memorandum of wishes.

What to Include

A practical memorandum of wishes for an Irish estate plan typically covers:

Reasoning for Distributions

Explain why each beneficiary receives what they do. If you've accounted for lifetime gifts — which is directly relevant to Capital Acquisitions Tax group thresholds — note them. For example: "I have reduced Michael's share because I provided €150,000 toward his house purchase in 2019. This amount will count toward his Group A CAT threshold in any event."

Personal Property

The Will typically deals with major assets (property, bank accounts, investments). Personal property — furniture, art, books, clothing, tools — often falls into a residual clause. A memorandum can specify who should receive particular items without cluttering the Will with minor bequests.

Funeral Wishes

While funeral wishes can be included in a Will, there's a practical problem: the Will is often not read until after the funeral. A memorandum that's stored with the Will but clearly labelled can be located and acted on more quickly. Include preferences for burial versus cremation, the funeral director, religious or humanist ceremony, music, and any other specific wishes.

Guidance for Trustees

If your Will creates a trust (for example, a life interest trust for a surviving spouse with the remainder passing to children), the memorandum can provide guidance to the trustees on how you'd like them to exercise their discretion. This is particularly useful for trusts that give trustees broad investment or distribution powers.

Context for the Executor

If your estate includes complications — ongoing litigation, complex business interests, assets in multiple jurisdictions, or family relationships that require delicate handling — the memorandum can brief your executor on the background.

What Not to Include

A memorandum of wishes should not attempt to:

• Override the Will — if the memorandum contradicts the Will, the Will prevails
• Create new bequests — only the Will can legally direct who inherits what; a memorandum saying "Give the car to James" has no legal force if the Will doesn't support it
• Include conditions that the Will doesn't contain — attaching conditions to inheritances must be done in the Will itself to have legal effect
• Contain passwords or financial account details — the memorandum may be read by multiple people; sensitive access information belongs in a sealed envelope with your solicitor or in a password manager

Legal Standing in a Section 117 Claim

While a memorandum of wishes is not legally binding, it can be relevant evidence in a Section 117 application. If a child challenges the Will arguing that the parent failed in their moral duty to provide, the memorandum can demonstrate that the parent gave careful thought to each child's circumstances and made deliberate, reasoned decisions about provision.

Courts have considered letters of wishes as contextual evidence showing the testator's state of mind and reasoning. A well-drafted memorandum that explains lifetime provision, acknowledges each child's circumstances, and sets out the reasoning for the distribution can strengthen the executor's position in defending the Will.

This doesn't guarantee the Will survives a Section 117 challenge — the court still applies its own assessment of what constitutes "proper provision." But it shifts the narrative from "the parent simply forgot or didn't care" to "the parent made considered decisions and documented why."

How to Draft and Store It

A memorandum of wishes doesn't need to follow any statutory form. It should be:

• Dated — ideally the same date as the Will, or shortly after
• Signed — by the testator (witnesses are not required since it's not a legal instrument, but having them doesn't hurt)
• Stored with the Will — give a copy to your solicitor and keep the original in the same secure location as your Will
• Updated when circumstances change — a memorandum written ten years ago may no longer reflect your current thinking; review it whenever you review your Will

A solicitor can help draft a memorandum, but it's also something you can write yourself. The key is clarity and specificity — vague sentiments ("I trust my executor to do the right thing") are less useful than concrete reasoning ("I leave the apartment to Sarah because she has been living there since 2018 and cannot afford alternative accommodation").

The Ireland End-of-Life Planning Guide includes a memorandum of wishes template alongside its Will preparation chapter, showing how the memorandum fits into the broader estate plan alongside the EPA, Advance Healthcare Directive, and probate preparation documents.

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