Privileged Wills are made by those in the Armed Forces, they are usually made whilst on active duty and where a situation arises where it may be necessary to declare their final wishes but do not already have an ordinary Will in place. A Privileged Will can be made in any form, even verbally as long as it shows the intention to dispose of their property upon death. A Will of this kind is valid even if made by a minor, since the typical age for making a Will must be 18 and those over 16 can join the Armed Forces. The standard execution requirements (section 9, of the Wills Act 1837) including the need for two witnesses to this type of Will do not apply.
However, the Armed Forces will encourage all personnel to write a Will in the standard way and personnel are usually provided an MOD Form 106 which can serve as the Will.
If a member of the Armed Forces dies whilst on active duty (or as a result of active duty), s154 of the Inheritance Tax Act 1984 directs that the estate of the deceased will be exempt from Inheritance Tax.