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What Are Step Provisions in Wills? (And Why They Matter)

· 24 min

Note: The following scenario is fictional and used for illustration.

Emma Richardson, 42, had updated her will three years ago when her children were young. She'd carefully left £50,000 to her sister Claire, knowing Claire would use it to help care for Emma's daughters if anything happened. Emma felt confident her family was protected.

But Claire died 18 months before Emma in a car accident. When Emma passed away last year, her family discovered the £50,000 didn't go to Claire's children as Emma had assumed. It went into the residue of Emma's estate and was split among all her beneficiaries. Emma had never named a "substitute beneficiary" for that gift.

Fewer than four in ten UK adults have made a will, and many of those wills lack provisions for what happens if beneficiaries predecease them. The consequences can redirect tens of thousands of pounds away from your intended recipients.

This article explains substitutional provisions (often called "step provisions"), how UK law handles lapsed gifts, and how to ensure your will still works if beneficiaries die before you.

Table of Contents

Understanding "Step Provisions" - Two Different Meanings

If you've encountered the term "step provisions" while researching wills, you're likely confused. That's because this phrase can mean two completely different things in UK estate planning.

The confusion arises from terminology overlap. Here's what "step provisions" might refer to:

Term What It Means Who It's For
Substitutional provisions Backup beneficiaries if primary beneficiary dies first Anyone making a will
STEP Provisions (capital STEP) Standardised executor powers created by Society of Trust and Estate Practitioners Solicitor-drafted wills

Most people searching "step provisions will UK" want to know about substitutional provisions—what happens if someone you've named in your will dies before you. That's the primary focus of this article (Sections 2-6).

STEP Provisions (with capital letters) are administrative powers for executors, covered separately in Section 7.

David's solicitor mentioned "step provisions" during his will consultation but didn't clarify which type. Like many people creating wills, David needs both for comprehensive protection: substitutional provisions to handle beneficiary deaths, and appropriate executor powers to administer his estate.

Approximately 44% of UK adults have a will. Many of those wills lack adequate substitutional provisions, causing thousands of pounds to pass incorrectly when beneficiaries predecease the testator.

This article covers both meanings. If you want to know what happens if a beneficiary dies before you and how to protect your estate with backup plans, keep reading from Section 2.

What Happens When a Beneficiary Dies Before You? (UK Law)

When a beneficiary dies before the testator, the legal term for what happens is "lapse." The gift simply fails to take effect.

According to HMRC guidance, if a beneficiary dies between the time when the will is made and the death of the testator, the gift is said to have lapsed. The beneficiary's estate takes no benefit under the will.

So where does a lapsed gift go? Usually it falls into the residue of the estate and is distributed to residuary beneficiaries. If no residuary clause exists in the will, the lapsed gift creates partial intestacy—that portion of your estate passes under intestacy rules as if you had no will.

Sarah's story illustrates the real-world consequences. She left £15,000 to her friend Marcus in her will, intending to thank him for years of support during her illness. Marcus died two years before Sarah.

Because Sarah's will included no substitute provision for that gift, the £15,000 went into residue. Sarah's three children split it equally among them (£5,000 each). Marcus's widow, whom Sarah had verbally promised would be cared for, received nothing.

Here's the key principle to understand: Your will is read at the moment of your death. If a beneficiary isn't alive at that moment, they can't inherit unless you've planned for it with explicit substitute provisions.

The timeline matters. A will might be made in 2020, a beneficiary dies in 2023, and the testator dies in 2025. When the will is executed in 2025, the gift to the deceased beneficiary fails automatically.

Lapse is one of the most common will execution problems, alongside ademption (when a specific gift no longer exists) and abatement (when there's insufficient estate to pay all legacies). A £20,000 legacy to a friend, a family heirloom to a sibling, or even a property gift can all lapse if the beneficiary predeceases you and you haven't named a substitute.

Understanding lapse is essential because it shows why substitute beneficiaries matter. Without them, your carefully considered gifts can end up with entirely different people than you intended.

Section 33 of the Wills Act 1837 - Automatic Protection for Children

There's one important exception to the lapse doctrine. Section 33 of the Wills Act 1837 prevents lapse for gifts to the testator's own children or more distant descendants.

Here's how Section 33 works in practice. If you leave a gift to your child and that child dies before you, the gift automatically passes to your child's children (your grandchildren) if they're alive when you die.

The technical legal term for this is "per stirpes" distribution. Your grandchildren inherit "according to their stock"—they step into their parent's shoes and take the share that parent would have received.

Let's look at a specific example. Michael left his £400,000 estate in equal shares to his three children: Anna, Ben, and Clara. Ben died in 2022, leaving two children (Michael's grandchildren): Lucy, age 12, and Oliver, age 9.

When Michael died in 2024, Section 33 applied automatically. Ben's one-third share (£133,333) passed to Lucy and Oliver equally. They each received £66,666. Anna and Clara each received their one-third shares (£133,333 each) as originally intended.

Section 33 applies to gifts to your:

  • Children (including children born outside marriage)
  • Grandchildren
  • Great-grandchildren
  • All "remoter descendants" down every generation
  • Children conceived before your death but born alive afterward (deemed living at your death)

The statute was updated by the Administration of Justice Act 1982. The current version of Section 33 applies to testators dying after 31 December 1982.

According to the Society of Will Writers, Section 33 operates to prevent lapse where a testator makes a gift in their will to their own children or remoter descendants, unless expressly excluded or unless a contrary intention is obvious from the will.

This statutory protection provides valuable automatic coverage for many families. If you're leaving your estate to children and grandchildren, Section 33 ensures the gifts continue down the family line even if a child predeceases you.

However—and this is crucial—Section 33 has significant limitations that mean you shouldn't rely on it alone.

Why Section 33 Isn't Always Enough (And When It Doesn't Apply)

Section 33's protection is powerful but narrow. Understanding its limitations is essential for creating a comprehensive will.

Major limitation 1: It only applies to descendants

Section 33 does not apply to gifts to:

  • Siblings
  • Friends
  • Partners (including unmarried partners)
  • Nieces and nephews
  • Godchildren
  • Charities
  • Any other non-descendants

Rachel's experience shows why this matters. She left £30,000 to her unmarried partner Tom. They'd lived together for 15 years and shared a home. Tom died six months before Rachel.

Because Tom wasn't Rachel's child or descendant, Section 33 didn't apply. The gift lapsed. The £30,000 went to Rachel's estranged brother under intestacy rules instead of to Tom's children as Rachel had wanted.

If you're leaving gifts to anyone except your children or grandchildren, you must include express substitute provisions. Section 33 won't protect those gifts.

Major limitation 2: It can be excluded

Testators can expressly exclude Section 33 in their wills. Many solicitors actually recommend excluding it and writing explicit substitute provisions instead.

Why would solicitors exclude automatic protection? Because explicit provisions give complete clarity and control. When your will states exactly what happens in every scenario, there's no room for confusion or unintended consequences.

Major limitation 3: It may not reflect your wishes

Section 33 automatically gives the gift to all of the deceased beneficiary's children equally. But what if that's not what you want?

What if you intended the gift to go to your deceased child's spouse instead of their children? What if one grandchild has special needs and you wanted them to receive more to help with care costs? What if your grandchildren are adults and you'd prefer the gift go to charity?

Section 33 gives you no control over these details. The statute makes the decision for you: equal shares to all grandchildren.

James's situation illustrates this limitation. He left £100,000 to his daughter Sophie. Sophie died before James, leaving three adult children. Section 33 split the £100,000 three ways—£33,333 each.

But Sophie's youngest child had severe disabilities and needed substantial funds for ongoing care. James had assumed Sophie would use the inheritance to support that child specifically. Section 33's automatic equal distribution didn't allow for this nuanced family need.

Best practice guidance

Legal experts recommend not relying on Section 33 alone. Instead, exclude Section 33 expressly and draft very clear substitutional gifts in the will itself. This ensures the testator's intention is crystal clear and avoids any unintended consequences.

To avoid construction problems, many will writers choose this approach: state exactly who should inherit in every scenario, maintaining full control over your estate distribution regardless of the order in which family members die.

How to Include Substitute Beneficiaries in Your Will

A substitutional clause is an express provision in your will specifying who inherits if your primary beneficiary predeceases you. These clauses give you complete control and prevent lapse.

The following examples illustrate how substitutional clauses are structured. They're for educational purposes only and should not be copied verbatim into your will without understanding your specific circumstances. WUHLD's platform guides you through creating customised provisions tailored to your beneficiaries and wishes.

Example 1: Specific sum to individual with substitute

"I leave £10,000 to my sister Sarah Jones of 15 Elm Road, Bristol BS1 2AB, but if she predeceases me, then to her children in equal shares."

This clause identifies the primary beneficiary (Sarah), the gift amount (£10,000), and the substitute beneficiaries (her children). If Sarah is alive when you die, she receives the £10,000. If she's died before you, her children share it equally.

Example 2: Gift with multiple substitutes

"I leave my property at 22 Oak Street, Manchester M1 3CD to my partner David Smith, but if he predeceases me, then to his son Michael Smith, but if Michael also predeceases me, then to Cancer Research UK (charity number 1089464)."

This shows layered substitution. First choice: David. Second choice: Michael. Third choice: Cancer Research UK. The gift never lapses because you've created three levels of backup.

Example 3: Residuary estate with substitutes

"I leave the residue of my estate to my three children in equal shares, but if any child predeceases me, then that child's share shall pass to their children (my grandchildren) in equal shares, or if they leave no children, then to my surviving children in equal shares."

This handles residuary gifts (everything left after specific legacies) with comprehensive substitute provisions covering multiple scenarios.

Key drafting principles:

  • Be specific: Use full names, addresses where helpful, and relationship to you
  • Use clear "but if [name] predeceases me" language
  • Specify exactly who gets what in every scenario you can anticipate
  • Consider multiple layers of substitutes (primary, secondary, tertiary)
  • Don't rely on vague terms like "to their family"—identify specific people

Elizabeth's approach shows effective layered substitution. She wants to leave £25,000 to her best friend Jane. But if Jane dies first, Elizabeth wants it to go to Jane's daughter Hannah. If Hannah also dies before Elizabeth, she wants it to go to Guide Dogs for the Blind charity.

This three-layer provision ensures the gift never lapses. Elizabeth maintains control over exactly where that £25,000 goes in every possible scenario.

What happens if you don't name substitutes? Specific gifts lapse into residue (redistributed to residuary beneficiaries). Residuary gifts without substitutes create partial intestacy (distributed under intestacy rules, not according to your wishes).

WUHLD's platform guides you through substitute beneficiary selection for every gift you make. You'll answer straightforward questions like "If this person dies before you, who should receive this gift instead?" The platform builds comprehensive substitutional provisions without requiring you to understand legal jargon or drafting techniques.

Disaster Clauses - Your Ultimate Safety Net

A disaster clause is your final safety net. It's a provision specifying who inherits if all your named beneficiaries predecease you.

You might hear this called by different names:

  • Contingent beneficiary clause
  • Common tragedy clause
  • Ultimate gift-over clause
  • Disaster provision
  • Backstop provision (particularly in mirror wills)

They all mean the same thing: a catch-all that covers the unlikely but possible scenario where everyone you've named in your will dies before you.

Why you need one

Without a disaster clause, if all your beneficiaries predecease you, your estate passes under intestacy rules. This could mean:

  • Distant relatives you've never met inherit your estate
  • Relatives you deliberately excluded receive everything
  • In extremely rare cases where no relatives survive, your estate goes to the Crown (the government)

According to Co-op Legal Services, if there is no disaster clause within a will, then intestacy rules will apply to any part of the residue of the estate where there are no surviving beneficiaries.

Who should include one

Everyone should consider a disaster clause, but it's particularly important for:

  • Families with young children (most likely to travel together)
  • Couples without children who leave everything to each other
  • People who have deliberately excluded certain family members
  • Anyone with significant assets they want to direct to specific causes

The Richard Cousins case: A real-world example

Richard Cousins, CEO of Compass Group, died in a seaplane crash on 31 December 2017 in Australia. Tragically, his two sons, his fiancée, and her daughter all died in the same crash.

One year before his death, Cousins had added a disaster clause to his will. His will provided that if all his immediate family died in a single event, £41 million would go to Oxfam charity, plus £1 million each to his two brothers.

Without that disaster clause, his £45 million estate would have passed under intestacy rules to distant relatives. Because he'd planned ahead with a common tragedy clause, his wealth went exactly where he intended.

Template wording example

"If all the beneficiaries named in this will predecease me, then I leave the residue of my estate to the following in equal shares: [name specific charities or distant relatives]."

This ensures that even in the worst-case scenario, your estate goes to causes or people you've chosen, not to intestacy.

Survivorship clauses

Disaster clauses are often paired with survivorship clauses. These make gifts conditional on the beneficiary surviving you by a specific period, typically 28 days.

Why 28 days? It prevents the "roll-up effect" where a couple dies together and everything passes under the younger person's will (who's deemed to survive by moments). A survivorship period ensures gifts only take effect if the beneficiary genuinely survives.

Example wording: "I leave my estate to my wife Sarah, provided she survives me by 28 days, but if she does not, then to my children in equal shares."

James and Helen, a married couple both aged 67, created mirror wills leaving everything to each other. Without survivorship and disaster clauses, if they died together in a car accident, the younger spouse would be deemed to survive. Their will would control distribution, potentially sending everything in an unintended direction.

With proper clauses, James and Helen specified exactly where their assets go if they die simultaneously or within 28 days of each other. First to children, then to grandchildren if children have also died, then to chosen charities as a final backstop.

STEP Provisions Explained (Executor Powers)

Now we turn to STEP Provisions (capital letters)—the other meaning of "step provisions" that creates terminology confusion.

STEP stands for Society of Trust and Estate Practitioners, a professional body for estate planning professionals. STEP Provisions are a standardised set of administrative powers for executors and trustees.

Why they exist

Instead of listing all possible executor powers individually in every will (which could add pages of legal text), solicitors can incorporate STEP Provisions by reference. One simple clause like "My executors shall have all the powers set out in the STEP Standard Provisions (Third Edition)" brings in comprehensive powers.

What they cover

STEP Provisions include powers for executors to:

  • Sell estate assets
  • Make investments
  • Run businesses temporarily
  • Insure property
  • Pay estate expenses
  • Charge professional fees (for professional trustees)
  • Appropriate specific assets to beneficiaries
  • Advance capital to beneficiaries

History and editions

STEP Provisions were first published in 1992. The second edition was widely used throughout the 2000s and 2010s.

The third edition was published on 2 November 2023 and accepted by the Probate Registry on 26 September 2023. STEP recommends the third edition for new wills drafted after September 2023. Older wills using first or second edition provisions remain valid.

Key changes in third edition:

  • Removed provision 5 (now covered by statute following the Inheritance and Trustees Powers Act 2014)
  • Updated professional trustee terms to allow "standard terms and conditions as published from time to time" rather than only terms current at will date
  • Expanded company-related powers for trustees
  • Changed beneficiary entitlement to trust income from age 21 to age 25

Geographic scope

STEP Provisions only apply to England and Wales. Scotland and Northern Ireland have different legal frameworks for executor powers.

How they're incorporated

A will includes a clause like: "My executors shall have all the powers set out in the STEP Standard Provisions (Third Edition)."

This single sentence gives executors comprehensive administrative powers without listing each individually.

Do you need them?

STEP Provisions are essential for solicitor-drafted wills with complex estates involving trusts, business assets, or ongoing administration needs.

They're less relevant for simple wills created through online platforms. WUHLD wills include necessary executor powers automatically without needing a STEP Provisions reference. The platform builds in appropriate powers for straightforward estates.

Key distinction reminder

STEP Provisions (capital letters) = executor administrative powers for managing your estate after you die.

Substitutional provisions = backup beneficiaries if primary beneficiaries predecease you.

Completely different purposes. The terminology overlap creates confusion, but understanding both helps you create a comprehensive will.

Common Mistakes with Substitutional Provisions

Even when people know they need substitute beneficiaries, several common mistakes can undermine their intentions.

Mistake 1: Relying solely on Section 33

Problem: You assume Section 33's automatic protection covers all your beneficiaries.

Consequence: Gifts to partners, siblings, friends, and charities all lapse without express provisions. Only gifts to your children and descendants are protected.

Solution: Write explicit substitute provisions for every significant gift, regardless of whether the beneficiary is your child.

Mistake 2: Naming substitutes who might also predecease

Problem: "I leave £20,000 to my sister, but if she predeceases me, to my brother." What if your brother also dies before you?

Consequence: The gift lapses anyway because you've only created one layer of substitution.

Solution: Use multiple layers of substitutes—primary, secondary, tertiary, then charity or residue as final backstop.

Margaret, age 78, left £50,000 to her sister Joan, age 75. Her substitute provision named her brother Frank, age 80. Both Joan and Frank died before Margaret. The gift lapsed into residue because no third-tier substitute was named.

Mistake 3: Vague substitute language

Problem: "If [beneficiary] predeceases me, to their family."

Consequence: Ambiguous. Does "family" mean children? Spouse? Siblings? Parents? This vague language could lead to disputes among potential beneficiaries.

Solution: Use precise language—"to their children in equal shares" or "to their spouse [full name]."

Mistake 4: Forgetting residuary beneficiaries need substitutes too

Problem: "I leave the residue of my estate to my partner Michael" with no substitute.

Consequence: If Michael predeceases you, your entire residue passes under intestacy. For unmarried partners with no children, this often means everything goes to parents or siblings instead of your partner's family.

Solution: "...but if Michael predeceases me, then to [named substitutes]."

David left his residuary estate (£320,000) to his unmarried partner. His partner died nine months before David. Because David had no children and no substitute provision for residue, the £320,000 passed to his estranged parents under intestacy rules.

Mistake 5: Not updating after beneficiary deaths

Problem: A beneficiary died years ago, but you never updated your will.

Consequence: The gift lapses. More importantly, your will may no longer reflect your current wishes or family circumstances.

Solution: Review your will every three to five years and always after major life events—deaths, births, marriages, divorces.

Mistake 6: Conflicting provisions

Problem: Your will says "to my children in equal shares" in one clause, then names specific children with different substitute provisions in another.

Consequence: Confusion during probate. Potential legal disputes about which provision controls.

Solution: Ensure all substitutional clauses are consistent and unambiguous throughout your will.

Mistake 7: No disaster clause

Problem: You've named primary beneficiaries and substitutes, but no final backstop if everyone predeceases you.

Consequence: In the unlikely scenario where all beneficiaries die before you, your estate passes under intestacy despite your careful planning.

Solution: Always include a disaster clause naming ultimate beneficiaries. Charities work well for this purpose.

Preventive checklist:

  • ✅ Substitute named for every specific legacy?
  • ✅ Substitute named for residuary beneficiaries?
  • ✅ Multiple layers of substitutes where appropriate?
  • ✅ Disaster clause included?
  • ✅ All language specific and unambiguous?
  • ✅ Provisions consistent throughout will?

Conclusion

Key takeaways:

  • Substitutional provisions (backup beneficiaries) are essential to prevent gifts from lapsing if beneficiaries predecease you.
  • Section 33 of the Wills Act 1837 provides automatic protection for gifts to your children and descendants, but not for gifts to anyone else.
  • Express substitutional clauses give you full control and should be included for every significant gift in your will.
  • Disaster clauses are your ultimate safety net if all beneficiaries predecease you, preventing intestacy.
  • STEP Provisions (capital letters) are different—they're administrative executor powers, not backup beneficiary plans.

Creating a will isn't just about distributing your estate—it's about ensuring your wishes are carried out even when circumstances change. Beneficiaries can predecease you, and life is unpredictable.

By understanding substitutional provisions and including comprehensive backup plans, you protect your loved ones and give yourself peace of mind that your estate will go exactly where you intend, no matter what happens.

Need Help with Your Will?

Understanding how beneficiaries and substitutes work is essential for creating a will that works in all scenarios. The guidance above helps you think through who should inherit if your primary beneficiaries predecease you, ensuring your estate always goes where you intend.

Create your will with confidence using WUHLD's guided platform. For just £99.99, you'll get your complete will (legally binding when properly executed and witnessed) plus three expert guides. Preview your will free before paying anything—no credit card required.

Frequently Asked Questions

Q: What are step provisions in a UK will?

A: The term "step provisions" can refer to two different things in UK wills: STEP Provisions (administrative powers for executors created by the Society of Trust and Estate Practitioners) or substitutional provisions (backup plans if a beneficiary dies before you). Most people searching this term want to know about substitute beneficiaries and what happens if someone named in their will predeceases them.

Q: What happens if a beneficiary dies before the testator in the UK?

A: If a beneficiary dies before the testator, the gift usually "lapses" (fails) and falls into the residue of the estate. However, under Section 33 of the Wills Act 1837, if the beneficiary is your child or descendant and they leave children of their own, those grandchildren automatically inherit the gift unless your will says otherwise.

Q: How do I include substitute beneficiaries in my will?

A: Include explicit substitutional clauses like "I leave £10,000 to Sarah Johnson, but if she predeceases me, then to her children in equal shares." This makes your intentions crystal clear and avoids relying solely on statutory provisions that might not reflect your wishes.

Q: What is a disaster clause in a will?

A: A disaster clause (also called a contingent beneficiary clause) specifies who inherits your estate if all your named beneficiaries predecease you. Without one, your estate could pass under intestacy rules to relatives you didn't intend to benefit, or even to the Crown if no relatives survive.

Q: Does Section 33 of the Wills Act 1837 apply to all beneficiaries?

A: No. Section 33 only applies to gifts made to your own children or more distant descendants (grandchildren, great-grandchildren, etc.). For gifts to siblings, friends, partners, or other non-descendants, you must include express substitutional provisions or the gift will lapse if they predecease you.

Q: Should I rely on Section 33 or write my own substitute provisions?

A: Legal experts recommend writing explicit substitute provisions rather than relying on Section 33. Express provisions make your intentions completely clear, prevent unintended consequences, and give you full control over who inherits if your primary beneficiary dies before you.

Q: What are STEP Provisions in wills?

A: STEP Provisions are standardised administrative powers for executors and trustees, created by the Society of Trust and Estate Practitioners. The third edition (published 2023) includes clauses that solicitors can incorporate into wills to give executors specific powers without listing them individually. This is different from substitutional provisions about backup beneficiaries.

Legal Disclaimer:

This article provides general information only and does not constitute legal or financial advice. WUHLD is not a law firm and does not provide legal advice. Laws and guidance change and their application depends on your circumstances. For advice about your situation, consult a qualified solicitor or regulated professional. Unless stated otherwise, information relates to England and Wales.

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Legislation:

Official Guidance:

Professional Bodies:

Consumer Guidance:

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