Daniel Watson examines Wills being witnessed remotely by video-link in Taxation

Daniel’s article was published in Taxation, 20 October 2020, and can be seen here.

Daniel Watson, Associate in our Private Client department, highlights a significant legal development that temporarily allowed wills to be witnessed remotely during the COVID-19 pandemic.

Under the Wills Act 1837 (Electronic Communications) (Amendment) (Coronavirus) Order SI 2020/952, the definition of “presence” was expanded to include video-conferencing platforms such as Zoom or Skype.

This change, effective from 31 January 2020 to 31 January 2022, enabled compliance with the formal witnessing requirements of wills while maintaining social distancing. Government and STEP guidance outlined various scenarios for remote witnessing and emphasised the importance of clear visibility, real-time interaction, and proper documentation throughout the process.

Daniel advises that video-witnessing should only be used as a last resort, after all other socially distanced options have been considered. Best practice includes thorough planning, recording the signing process, confirming the identity and understanding of all parties, and ensuring the testator’s mental capacity.

Legal practitioners are encouraged to supervise the process and maintain detailed records. Clients are also urged to re-execute their wills with physically present witnesses when possible, especially if the original execution did not strictly follow the guidance. While the temporary provisions offered much-needed flexibility, careful adherence to the rules remains essential to safeguard the validity of the will and reduce the risk of future disputes.

Read the full article on the Taxation website [subscription required].