People and roles
- Beneficiary
- A person or organisation that receives something from an estate or trust.
- Executor
- A person named in a will to deal with the estate and carry out its instructions.
- Guardian
- A person who may take legal responsibility for a child. Rules decide when an appointment made in a will takes effect.
- Witness
- A person who sees a signature being made and signs to confirm it. Will witnesses must meet the relevant rules.
- Trustee
- A person who manages money or property held in a trust, following its rules.
- Personal representative
- A person with authority to deal with an estate. This can be an executor or an administrator.
Money and documents
- Estate
- The money, property and belongings a person leaves when they die. Debts and other obligations also need to be dealt with.
- Residue
- What remains of an estate after debts, costs, tax and specific gifts have been dealt with.
- Codicil
- A separate legal document that changes a will. It must be properly signed and witnessed.
- Mirror wills
- Two separate wills with similar wishes, often made by a couple. They are not one shared document.
- Trust
- A legal arrangement in which trustees hold and manage assets for people who may benefit. The details and tax rules can be complex.
- Intestacy
- The rules used to share an estate when there is no valid will covering it.
Decisions and authority
- Capacity
- The ability to make a particular decision. The legal test depends on the decision, so needing help with one task does not settle every other question.
- Probate
- Often used for the process of dealing with an estate. A grant of probate confirms an executor’s authority where one is needed.
- Lasting power of attorney, or LPA
- A legal document used in England and Wales to give chosen people authority over certain decisions during your life.
- Attorney
- A person chosen to act under a power of attorney. They do not have to be a lawyer.
A will and an LPA do different jobs. An attorney’s authority under an LPA ends when the person who made it dies.
Ask before agreeing to unclear wording
If a word in your draft will changes what someone receives or who can act, ask the person preparing it to explain. Do not guess from a short definition. Ask for an example using your situation.
Sources and page notes
Sources checked on 29 October 2026. These links explain the rules behind this guide.