When couples start thinking about making wills, they often want broadly the same thing.
A married couple might each want their estate to pass to the surviving spouse first and then, after the second death, to their children.
Civil partners may want a similar arrangement.
For couples whose wishes closely reflect one another, mirror wills can provide a relatively straightforward way of recording those intentions.
Despite the name, a mirror will is not one document signed by two people. Each person has their own separate will. The provisions simply “mirror” one another, usually by making similar or corresponding gifts.
Mirror wills can work well for many couples, but they are not appropriate for everyone.
In particular, couples should understand what happens after the first person dies, whether the survivor can change their will, how remarriage may affect an existing will, and whether more sophisticated estate planning may be appropriate where there are children from previous relationships or other complicated circumstances.
This article explains what mirror wills are, how they work and some of the situations in which couples may wish to consider them.
What Is a Mirror Will?
A mirror will is a term commonly used for two separate wills containing broadly corresponding provisions.
They are frequently prepared for spouses, civil partners or couples who want their estates distributed in similar ways.
For example, one spouse might make a will stating that their estate should pass to their husband or wife if that person survives them, with their children ultimately benefiting if the spouse has already died.
The other spouse makes a separate will containing corresponding provisions.
The two documents therefore reflect, or “mirror”, each other.
Are Mirror Wills One Legal Document?
No.
Each person has an individual will.
This distinction is important.
Even though the documents may contain very similar provisions, each person remains the testator of their own will.
Each will therefore needs to comply independently with the legal requirements for a valid will.
In England and Wales, a valid will generally needs to be made voluntarily by somebody aged 18 or over and of sound mind, put in writing, and properly signed and witnessed.
The fact that a couple’s wishes are identical does not remove those requirements.
A Simple Example of Mirror Wills
Consider a married couple, James and Sarah.
They have two children.
James’s will might broadly provide that his estate passes to Sarah if she survives him. If Sarah has already died, the estate passes to their children according to the terms of the will.
Sarah’s will contains corresponding provisions.
If James dies first, his will operates according to its terms.
Sarah’s own will remains a separate document.
If Sarah later dies without having changed it, her estate is distributed according to the provisions of her will.
This is a common type of arrangement, although actual wills need to deal with considerably more detail than this simplified example suggests.
Who Might Consider Mirror Wills?
Mirror wills can be suitable for couples whose estate-planning objectives are substantially aligned.
This may include:
- Married couples;
- Civil partners;
- Long-term unmarried couples;
- Couples with the same children;
- Couples who want broadly similar beneficiaries; or
- Couples who want the surviving partner to benefit first, followed by other chosen beneficiaries.
However, suitability depends on much more than relationship status.
The couple’s assets, property ownership, family structure, tax position and long-term objectives should also be considered.
Are Mirror Wills Only for Married Couples?
No.
Unmarried couples can also make wills containing corresponding provisions.
Indeed, making wills can be particularly important for unmarried partners.
In England and Wales, there is no general legal status of “common law marriage” simply because a couple has lived together for a long time.
Unmarried partners do not automatically receive the same inheritance rights under intestacy as spouses or civil partners.
A properly prepared will can therefore be especially important where one partner wants the other to inherit.
What Happens When the First Partner Dies?
When the first person dies, their will takes effect.
If the will leaves the estate to the surviving partner and the relevant conditions are satisfied, the survivor may inherit under the will.
The surviving person’s own mirror will does not take effect merely because their partner has died.
It remains their will and generally continues to govern what happens to their estate when they eventually die, unless it is subsequently changed or revoked.
This is where one of the most important features of ordinary mirror wills becomes relevant.
Can the Surviving Partner Change Their Mirror Will?
Generally, yes.
Ordinary mirror wills do not usually create an automatic rule permanently preventing either person from changing their own will.
While both people are alive, either may decide that their wishes have changed.
After the first person dies, the survivor may also potentially make a new will or otherwise alter their estate planning.
This can surprise families who assume that because the wills originally matched, the survivor must preserve the original arrangement forever.
That assumption should not be made.
If a couple wants legally binding restrictions concerning future changes, specialist advice is required because that raises different and potentially complicated legal issues.
Why Does the Ability to Change a Will Matter?
Consider James and Sarah again.
Their original mirror wills leave everything to the survivor and then to their two children.
James dies first.
Sarah inherits his estate.
Several years later, Sarah’s circumstances change.
She might remarry.
She might become estranged from one child.
She might decide to benefit somebody else.
She might make substantial gifts during her lifetime.
She might sell property or spend assets on care and living expenses.
She might also make a completely new will.
An ordinary mirror-will arrangement does not necessarily guarantee that James’s original expectation about what happens after Sarah’s death will ultimately occur.
Couples should understand this before deciding whether mirror wills provide enough protection for their objectives.
What About Children from Previous Relationships?
Blended families are one of the circumstances in which careful estate planning becomes particularly important.
Suppose both partners have children from previous relationships.
Each wants the survivor to be financially secure, but they also want to ensure that their own children ultimately benefit from part of the estate.
A straightforward mirror arrangement leaving everything outright to the survivor may not necessarily provide the certainty they expect.
After the first death, assets inherited outright by the survivor generally become part of the survivor’s financial position.
Future circumstances could then change what eventually passes to the first person’s children.
This does not mean mirror wills can never be appropriate for blended families.
It means that the couple should discuss their objectives carefully with a solicitor and consider whether other will structures may better achieve them.
Could a Trust Be More Appropriate?
Potentially.
Will trusts can sometimes be used where somebody wants to balance the needs of a surviving spouse or partner with the interests of other beneficiaries.
For example, certain arrangements may allow a surviving partner to benefit from property or assets while preserving an underlying interest for children or other beneficiaries.
Trusts involve additional legal and tax considerations and should not simply be inserted into a will without understanding their consequences.
Whether a trust is appropriate depends on the assets, family circumstances and objectives involved.
Professional advice can help determine whether a straightforward mirror will or a more tailored arrangement is preferable.
What If One Partner Owns the Family Home?
Property ownership can significantly affect estate planning.
A couple may live together in a property owned solely by one partner.
Alternatively, they may own it jointly.
The legal form of joint ownership can affect what happens on death.
For example, jointly owned property may pass differently depending on how the ownership is structured.
A will should therefore be prepared with an understanding of the client’s actual ownership arrangements rather than simply assuming that every asset passes through the will.
A solicitor can review the property position as part of the will-making process.
What Happens to Jointly Owned Assets?
Not every asset necessarily passes according to a will.
Some jointly owned assets may pass automatically to the surviving owner depending on how they are legally held.
This can be particularly important with property and certain financial accounts.
Consequently, writing “I leave everything to…” in a will does not necessarily tell the complete story of what happens to every asset after death.
Estate planning should consider both the will and the legal ownership of important assets.
Can Mirror Wills Help Parents Appoint Guardians?
Yes.
Parents making wills can record who they would like to act as guardians for children under 18 in appropriate circumstances.
Where parents share the same wishes, their wills may contain corresponding guardian provisions.
This can be an important part of family estate planning.
However, guardian appointments involve legal considerations concerning parental responsibility and the circumstances in which an appointment takes effect.
Parents should therefore obtain advice rather than relying solely on a generic template.
Can Mirror Wills Include Different Gifts?
Yes.
The wills do not have to be identical word for word.
A couple may have the same overall estate plan but still want certain individual provisions.
For example, one person may want to leave a particular personal possession to a relative while the other has a different specific gift.
The wills can still broadly mirror each other while reflecting those individual wishes.
This is another reason professionally prepared wills can be useful: similarity does not require ignoring each person’s individual circumstances.
What Happens If One Partner Dies Before the Other?
A properly drafted will should consider what happens if an intended beneficiary dies first.
GOV.UK guidance states that a will should address what happens if the people someone wants to benefit die before them.
Mirror wills can therefore include substitute provisions.
For example, a person might leave their estate to their spouse if the spouse survives them, but provide for children or other beneficiaries if the spouse has already died.
This helps reduce uncertainty if the order of deaths differs from what the couple expected.
What If Both Partners Die Around the Same Time?
Couples may also want to consider what should happen if both die in the same incident or within a short period.
Appropriate drafting can address survivorship and substitute-beneficiary arrangements.
This can be particularly important where there are children.
The will can specify who should ultimately inherit if the primary beneficiary cannot.
The appropriate wording depends on the couple’s circumstances and should be discussed during the will-making process.
What Happens to a Will After Marriage?
Marriage is particularly important when reviewing wills.
GOV.UK guidance states that getting married generally cancels a will made beforehand.
There is an important legal exception where a will is made in contemplation of marriage to a particular person and is appropriately drafted so that the intended marriage does not revoke it.
Couples planning to marry should therefore tell their solicitor.
Someone who prepares a will shortly before a wedding without addressing the forthcoming marriage could otherwise find that the legal effect is very different from what they intended.
What About Civil Partnerships?
Similar considerations apply to civil partnerships.
Formation of a civil partnership will generally revoke an earlier will, subject to applicable exceptions where the will was made in contemplation of that particular civil partnership.
Couples entering a civil partnership should therefore review their estate planning.
This is another reason wills should not simply be prepared and forgotten.
Major changes in legal relationship status can affect them.
What Happens After Divorce?
Divorce does not operate in exactly the same way as marriage.
In England and Wales, divorce generally causes provisions in a will concerning a former spouse to be treated differently rather than automatically cancelling the entire will.
For example, gifts to the former spouse may lapse and appointments of the former spouse as executor or trustee may cease to operate, subject to the precise terms and applicable law.
This can have unintended consequences for the remaining provisions.
Anyone separating or divorcing should therefore review their will rather than assume that the existing document will still produce the desired result.
Should Separated Couples Review Their Wills?
Yes.
Separation alone should not be assumed to have the same effect as a final divorce order.
A person who separates from their spouse but remains legally married may therefore need to consider their existing will urgently.
The same applies to other aspects of estate planning.
If a relationship has broken down, reviewing the will with a solicitor can help establish whether changes are appropriate.
Waiting until the divorce is final may leave an existing arrangement in place longer than intended.
Can Mirror Wills Reduce Inheritance Tax?
A mirror will is primarily a structure for recording corresponding testamentary wishes; it is not, by itself, a special tax product.
However, the way assets are left can have Inheritance Tax consequences.
Transfers between spouses or civil partners are generally covered by the spouse or civil partner exemption, subject to relevant rules and exceptions.
Other allowances and exemptions may also be relevant depending on the estate.
Tax planning should therefore be considered separately from the fact that two wills happen to mirror each other.
Couples with substantial or complicated estates should obtain appropriate advice.
Are Mirror Wills Cheaper Than Two Completely Different Wills?
A law firm may charge differently depending on the complexity of the work and its fee structure.
Where a couple has very similar wishes, preparing corresponding wills may be relatively straightforward.
However, cost should not be the only consideration.
A seemingly simple estate can involve complications arising from business ownership, overseas assets, previous relationships, property ownership or vulnerable beneficiaries.
The objective should be to create wills that properly reflect each person’s circumstances rather than simply selecting the shortest or cheapest document.
Can You Make Mirror Wills Yourself?
It is legally possible for individuals to prepare their own wills provided the legal requirements are satisfied.
However, GOV.UK recommends professional advice where a will is not straightforward.
Examples include circumstances involving overseas property, businesses, dependants who cannot care for themselves, shared property with someone who is not a spouse or civil partner, or family situations in which claims against the estate may arise.
Mirror wills can appear deceptively simple.
The wording may be similar, but the underlying family and asset arrangements still need to be considered.
What Are the Risks of Using a Template?
A generic template may not identify issues that the couple has not thought to mention.
For example:
- How is the family home legally owned?
- Are there children from previous relationships?
- What happens if the survivor remarries?
- Are there business interests?
- Are there assets overseas?
- Does either person support a vulnerable beneficiary?
- What happens if a beneficiary dies first?
- Who should act as executor?
- Are there particular gifts?
- Should trusts be considered?
The value of legal advice often lies in identifying the questions that need answering, not simply putting answers into a document.
Do Both Partners Need the Same Solicitor?
Couples commonly approach the same law firm to prepare mirror wills where their interests and wishes are aligned.
However, solicitors must comply with professional duties, including rules concerning conflicts of interest.
If a significant conflict emerges between the clients’ interests, separate advice may be necessary.
This can arise, for example, where one partner has different objectives concerning children from an earlier relationship or particular assets.
The appropriate approach depends on the circumstances.
Should Each Partner Understand Their Own Will?
Absolutely.
Even where two wills contain almost identical provisions, each person is making their own legal document.
Each should understand what their will does.
Neither person should simply sign because their partner has chosen the arrangement.
A valid will must be made voluntarily.
Professional advisers may therefore want to ensure that both clients understand their individual documents and are making their own decisions.
How Often Should Mirror Wills Be Reviewed?
GOV.UK recommends reviewing a will every five years and following major life changes.
Examples include:
- Marriage;
- Separation or divorce;
- Having a child;
- Moving house; or
- The death of an executor named in the will.
For couples with mirror wills, changes affecting one person may justify reviewing both documents.
Regular reviews help ensure that the wills still reflect current wishes and circumstances.
Can One Partner Secretly Change Their Will?
Because ordinary mirror wills remain separate wills, one person may generally be able to change their own testamentary arrangements.
That possibility is one of the reasons couples should understand exactly what mirror wills do — and what they do not do.
If the central objective is to create binding obligations restricting future changes, ordinary mirror wills should not be assumed to achieve that.
Specialist legal advice is essential where such an arrangement is contemplated.
Mirror Wills vs Mutual Wills
The expressions can sometimes cause confusion.
Mirror wills are generally separate wills with corresponding provisions.
“Mutual wills” can involve a very different and much more complicated legal concept in which an agreement concerning testamentary arrangements may potentially create binding consequences.
Couples should not assume that mirror wills automatically become mutual wills merely because they promise one another that they will not make changes.
Anyone seeking a binding arrangement should obtain specialist legal advice about the intended effect and potential consequences.
When Might Mirror Wills Not Be Enough?
A more tailored estate plan may be appropriate where there are:
- Children from previous relationships;
- Significant differences in each partner’s assets;
- Business interests;
- Overseas assets;
- Concerns about remarriage after the first death;
- Vulnerable beneficiaries;
- Complicated property ownership;
- Significant Inheritance Tax considerations;
- A desire to protect assets for particular beneficiaries; or
- A desire to restrict what happens to inherited assets after the first death.
None of these automatically rules out mirror wills.
They simply make professional advice more important.
What Should Couples Discuss Before Making Mirror Wills?
Before instructing a solicitor, couples may find it helpful to consider:
- Who should inherit after the first death?
- Who should inherit after both partners have died?
- What should happen if a beneficiary dies first?
- Who should act as executor?
- Who should look after children under 18?
- Are there specific possessions or charitable gifts to include?
- Are there children from previous relationships?
- Does either person own a business?
- Are any assets outside the UK?
- How is the family home owned?
- What would happen if the survivor later remarried?
- Would either person want the freedom to change their will later?
These conversations can reveal whether a straightforward mirror arrangement actually matches the couple’s objectives.
Conclusion
Mirror wills can provide a straightforward estate-planning solution for couples who have similar wishes.
Typically, each person makes their own will, with the provisions reflecting those of their partner. This might involve leaving assets to the surviving spouse or partner first and then providing for children or other beneficiaries after the survivor’s death.
However, the simplicity of mirror wills can sometimes create misunderstandings.
Most importantly, ordinary mirror wills should not be assumed to permanently bind the surviving partner to the original arrangement. The survivor’s will remains their own, and their circumstances and testamentary wishes may later change.
That possibility can be particularly important for blended families, where each partner has children from a previous relationship.
Marriage, civil partnership, divorce, separation, property ownership, business interests and overseas assets can also affect whether a straightforward mirror arrangement is appropriate.
For some couples, mirror wills provide exactly the flexibility and simplicity they want.
For others, trusts or more tailored estate-planning arrangements may deserve consideration.
The important starting point is not simply asking whether two wills should look the same. It is understanding what each person wants to happen after the first death, after the second death, and if family or financial circumstances change in the future.
A solicitor can help couples consider those possibilities and prepare wills that reflect both their shared objectives and their individual circumstances.