A letter of wishes is an informal letter addressed to your executors or to the trustees of any trust created by your will. It is used to tell them what you would like to happen following your death. Unlike your will, the letter of wishes does not become publicly available when you die. It can be used to help or guide your executors or trustees on pretty much anything you wish. It does not interfere with or restrict the discretion of the executors or trustees in any way.