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a codicil is an add-on chapter if you write a will and you decide at a later stage id like to make a gift to my friend i want to leave them a thousand pounds you dont have to rewrite the whole will you can leave the will as it is and a codicil says this is an add-on chapter to my existing will so a codicil is only for an existing will and thats when you can make the alterations the most frequently chosen codicil subjects are an extra legacy or to say i want to change my executives because there are a lot of people out there who have family executives theyve chosen their children theyve chosen their spouses and one of the things i was saying before is if you go for professional executives you dont have that problem for inheritance tax and there are practical considerations as well if youve got a spouse as your only executor and you die the last thing your spouse wants to do as soon as you died is to start dealing with the complicated paperwork of dealing with an estate they want