Mirror Wills are one of the most common choices for couples in England and Wales. They are simple, they suit many families well, and they are usually quicker and less expensive than more complex arrangements. But they are not right for everyone. This guide explains what they are, how they work, how they compare with mutual Wills and trusts, and when a different approach may be worth considering.
What are mirror Wills?
They are two separate Wills, one for each partner, with almost identical terms. Typically each person leaves everything to the other, and then, after both have died, to the same people, often their children in equal shares.
Married couples and civil partners usually make them, but unmarried couples can make them too. For unmarried couples they are especially important, because a surviving partner inherits nothing under the intestacy rules and there is no such thing as “common-law marriage”.
What they usually include
- a gift of the whole estate to the surviving partner
- what happens after both partners have died, for example to children in equal shares, with provision for grandchildren if a child dies first
- executors, usually each other first, with replacement executors such as adult children, siblings or friends
- guardians for children under 18, normally the same people in both Wills
- a provision dealing with what happens if both partners die together or within a short time of each other
How they work in practice
When the first partner dies, their Will works like any other: their estate passes to the survivor. The survivor then owns everything outright and can spend it, give it away or leave it however they choose.
That freedom is often exactly what couples want. It lets the survivor adapt to whatever happens, including care costs or a change in their circumstances. But it also means the survivor can make a new Will at any time, and there is no legal obligation to keep to the original plan.
For example, imagine a couple who leave everything to each other and then to their two children. One partner dies, and some years later the survivor remarries. Marriage revokes the survivor’s existing Will, and if they make a new Will leaving everything to their new spouse, the children may receive nothing from either parent’s estate. This is an illustration, but it shows why it is worth thinking about what you would want to happen.
Mirror Wills and Inheritance Tax
A common myth is that these Wills “waste” the first partner’s tax allowances. They do not.
Gifts between spouses and civil partners are normally exempt from Inheritance Tax. If the first to die leaves everything to the survivor, their nil-rate band of £325,000 is unused. That unused percentage can then transfer to the survivor’s estate, as it has since October 2007. The same applies to the residence nil-rate band of up to £175,000, which has been transferable since April 2017 and applies where a home passes to children or grandchildren.
This means a married couple or civil partners may be able to pass on up to £1 million between them free of Inheritance Tax, depending on their circumstances. A few points to bear in mind:
- The residence nil-rate band tapers away by £1 for every £2 an estate is worth over £2 million.
- The government has frozen both bands until April 2031.
- From 6 April 2027, most unused pensions and pension death benefits will count towards the estate for Inheritance Tax.
- The transferable allowances are not available to unmarried couples.
HMRC’s guidance on Inheritance Tax explains the rules. A.D.E. Wills does not give tax advice. If your estate may be liable to Inheritance Tax, we can refer you to an appropriate professional.
Mirror Wills, mutual Wills and joint Wills
Mirror Wills are two separate documents. Either partner can change their Will at any time, during their joint lives or after the first death, without the other’s knowledge or consent.
Mutual Wills also look alike, but the couple agree that neither will change their Will after the first death, and that agreement is legally binding. If the survivor later changes their Will, the original beneficiaries can enforce the agreement. Mutual Wills are rare, because they can tie the survivor’s hands for decades and often lead to disputes about whether an agreement existed. Where a couple wants to protect assets for children, a trust in the Will is usually a more practical choice.
Joint Wills are a single document signed by both partners. They are very unusual in England and Wales and are generally not recommended.
Advantages
- Simple to understand. Most couples find the structure straightforward.
- Cost. They are usually less expensive than Wills containing trusts.
- Flexibility for the survivor. The survivor has full control, which can help if their needs change.
- Consistency. Guardians, executors and final beneficiaries are the same in both Wills.
They often suit couples in a first marriage or long-term relationship, with children they share, who trust each other and want the survivor to have everything.
Potential disadvantages
- No control after the first death. The survivor can change their Will, so nobody has to follow the original plan.
- Remarriage or a new relationship. A new partner may end up inheriting assets that came from the first partner.
- Blended families. If either partner has children from an earlier relationship, those children may receive nothing if the survivor leaves everything to their own children.
- Care costs. If the survivor needs long-term care, the local authority may take into account everything they own, including what they inherited.
Alternatives to mirror Wills
Life Interest Trusts
For many couples, particularly blended families, a Life Interest Trust (sometimes called a property trust Will or protective property trust) is the main alternative. Instead of leaving their share outright, the first to die leaves it in trust. The survivor can live in the home, or receive the income from it, for the rest of their life. When the survivor dies, that share passes to the beneficiaries chosen by the first partner, for example their own children.
This can help make sure each partner’s children eventually benefit, while still giving the survivor security. A share held in a Life Interest Trust is not owned outright by the survivor, which may be relevant if they later need care. However, the rules on care funding are complex. Local authorities can look at whether someone gave assets away to avoid care fees (known as deliberate deprivation of assets). Also, no Will can guarantee a particular result. Our page on protecting your home from care fees explains more. A Life Interest Trust over a home usually works best where the couple own the home as tenants in common rather than joint tenants. So you may need to change the ownership.
Discretionary trusts
A discretionary trust gives trustees the power to decide who benefits, and when, from a group of beneficiaries you name. It can be useful where a beneficiary is vulnerable, receives means-tested benefits or may face relationship or financial difficulties. Discretionary trusts have their own tax rules, so they are not a simple way to reduce tax, and specialist advice is often sensible.
Legal requirements for each Will
Each partner’s Will must meet the usual requirements under the Wills Act 1837. Each partner must have capacity, sign their own Will voluntarily, and sign in the presence of two witnesses who are both present at the same time. The witnesses then sign in that partner’s presence. Witnessing by video is no longer allowed: the temporary rules ended on 31 January 2024.
It is normal and perfectly valid for a couple to sign their Wills at the same meeting, one after the other, with the same two witnesses. Each Will simply has to meet the signing and witnessing rules in its own right.
A witness, or the spouse or civil partner of a witness, should not benefit under either Will. If they do, the Will stays valid but that person loses their gift. This is why adult children and their partners should not act as witnesses.
Handwritten changes made after signing do not usually alter a Will and can cause confusion. Instead, make changes through a formal update to your Will or a new Will, signed and witnessed correctly.
What happens when circumstances change?
Marriage or civil partnership. This revokes an existing Will unless you made it in contemplation of marriage to a named person. So unmarried couples who later marry will usually need new Wills.
Divorce or dissolution. This does not cancel the whole Will. However, the law treats your former spouse or civil partner as having died on the date of the final order. Gifts to them, and their appointment as executor, fail. Separation alone has no effect. So a separated couple’s Wills remain fully in force until they change them or the divorce is final. Our guide to marriage, divorce and your Will explains more.
Other changes. The birth of a child or grandchild, a move, a significant change in wealth, or the death of an executor or guardian are all good reasons to review your Wills. It is sensible to look at them every few years.
How we prepare mirror Wills
- Book one appointment as a couple. We take your instructions together, at your home, at our Oxford office or by video call, and send you our Will Writing Checklist to fill in beforehand.
- Talk it through together. We go through what you own, who you would like to inherit, guardians for any children under 18 and your executors. We also explain where your Wills can differ, for example a gift that only one of you wants to make.
- Approve your drafts. We send each of you a draft Will with our clause-by-clause guide, and make any changes you need.
- Sign your Wills. Each of you signs your own Will in front of two independent witnesses, following our signing guide.
Mirror Wills are prepared at a fixed fee, agreed before any work begins. See our Wills pricing for current fees.
Frequently asked questions
Can we make our own Wills?
You can, but mistakes in wording or signing can cause problems later. A professionally prepared Will reduces that risk.
Do they waste our Inheritance Tax allowances?
No. Unused nil-rate band and residence nil-rate band can transfer to a surviving spouse or civil partner.
Can my partner change their Will after I die?
Yes. Unless you have made mutual Wills, the survivor is free to make a new Will. A Life Interest Trust is the usual way to protect your share for your chosen beneficiaries.
Are they suitable for blended families?
Often not on their own. A Life Interest Trust can help make sure children from an earlier relationship are not left out.
What happens to our Wills if we divorce?
The law treats your former spouse as having died on the date of the final order, so gifts and appointments to them fail. It is best to make new Wills.
Making the right choice for your family
This simple approach works well for many couples. For others, particularly blended families or couples who want to be sure their children will inherit, a Will with a Life Interest Trust may be a better fit. When A.D.E. Wills prepares your Wills, Edward will talk through your circumstances and the options, and your draft Wills come with a personalised booklet explaining them clause by clause. We charge a fixed fee for couples’ Wills, as set out on our Wills Pricing page.
To talk about your Wills, call 01865 507174 or email info@adewills.co.uk. You can also read more about our Will writing service.
