Codicil to a Will (Nigeria)

A Codicil to a Will in Nigeria modifies the terms of a will without revoking it, taking effect alongside the original testament. It directs the distribution of the testator's estate to named beneficiaries upon death.

Will-making and codicils in Nigeria are governed by a complex interaction of statutory and customary law. For Nigerians who hold property under the received English law system — which applies in Lagos State, the Federal Capital Territory (Abuja), and most southern states — the Wills Act 1837 (England), adopted into Nigerian law, prescribes the formal requirements for a valid will and codicil. Lagos State has its own legislation: the Wills Law of Lagos State 1990 (Cap W2 Laws of Lagos State). Other states have enacted their own Wills Laws substantially based on the Wills Act 1837.

For a codicil to be valid under the Wills Act 1837 and the Lagos State Wills Law 1990, it must: (a) be in writing; (b) be signed by the testator at the foot or end of the codicil; (c) the testator's signature must be made or acknowledged by the testator in the presence of at least two witnesses present at the same time; and (d) each witness must attest and subscribe the codicil in the presence of the testator. These requirements are identical to those for a valid will. A codicil that does not meet these formal requirements is void and cannot alter the original will.

Under the Administration of Estates Law applicable in most Nigerian states, when a testator dies, all codicils to the will must be submitted together with the will to the Probate Registry for a grant of probate. The Probate Registry of the High Court of each state (e.g., the Lagos State High Court Probate Registry, the FCT High Court Probate Registry) grants probate of the will and codicil together.

Nigerian Muslims may execute wills and codicils under Islamic law in states where Sharia courts have probate jurisdiction, though the codicil must still comply with the formal requirements of the applicable state Wills Law to be valid under secular law in relation to non-shareable property.

The legal framework governing the Codicil to a Will (Nigeria) in Nigeria draws on several key statutes and regulatory bodies. Under Nigerian law, the Companies and Allied Matters Act 2020 (CAMA) regulates corporate entities through the Corporate Affairs Commission (CAC). The Labour Act (Cap L1 LFN 2004) and the National Industrial Court of Nigeria (NICN) govern employment disputes. The Nigeria Data Protection Regulation (NDPR) 2019 and the Nigeria Data Protection Commission (NDPC) protect personal data. The Federal Inland Revenue Service (FIRS) administers tax obligations under the Companies Income Tax Act. The Federal High Court and state High Courts have jurisdiction over civil matters. Parties executing a Codicil to a Will (Nigeria) in Nigeria should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Wills Act 1837 (received English law) sets the foundational requirements.

A Nigeria Codicil is needed whenever a testator wishes to make a relatively minor or specific change to an existing will without executing an entirely new will, provided the original will remains in good order and the changes are discrete and identifiable.

A testator who wishes to change the executor named in their will — for example, because the originally named executor has died, moved abroad, or become incapacitated — needs a codicil to appoint a replacement executor without disturbing the rest of the will's provisions.

A testator who acquires new property after executing a will — such as a newly purchased plot of land in Lagos or a newly registered company under CAMA 2020 — may wish to add a specific bequest of that new property to a named beneficiary using a codicil.

A testator who wishes to add a new beneficiary — for example, following the birth of a grandchild or a new marriage — can use a codicil to include a specific bequest to that new beneficiary while leaving existing bequests intact.

A testator who wishes to revoke a specific legacy to a beneficiary who has since died, or to increase a cash bequest to reflect inflation of the Nigerian Naira (NGN) since the original will was executed, may use a codicil rather than rewriting the entire will.

However, where the changes are extensive — affecting multiple clauses, parties, or the overall structure of the will — a new will that expressly revokes all prior wills and codicils is preferable to avoid inconsistency and interpretive disputes at the Probate Registry.

Parties in Nigeria should prepare a Codicil to a Will (Nigeria) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under Nigerian law, the Companies and Allied Matters Act 2020 (CAMA) regulates corporate entities through the Corporate Affairs Commission (CAC). The Labour Act (Cap L1 LFN 2004) and the National Industrial Court of Nigeria (NICN) govern employment disputes. The Nigeria Data Protection Regulation (NDPR) 2019 and the Nigeria Data Protection Commission (NDPC) protect personal data. The Federal Inland Revenue Service (FIRS) administers tax obligations under the Companies Income Tax Act. The Federal High Court and state High Courts have jurisdiction over civil matters. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.

A Nigeria Codicil must contain the following key elements to be valid and effective as a testamentary instrument.

Identification of Original Will: An express reference to the existing will being amended — including the date the original will was executed and the testator's full name. This links the codicil irrevocably to the correct document.

Testator's Identity: The full legal name, address, and (recommended) date of birth of the testator, confirming this is the same person who executed the original will.

Capacity Declaration: A statement that the testator is of sound mind, memory, and understanding at the time of executing the codicil — the same mental capacity required for a valid will under the Wills Act 1837.

Specific Amendments: A precise statement of each amendment — expressed as: (a) a revocation of a specific clause or provision of the original will; (b) an addition of a new clause; or (c) a substitution of new provisions for old ones. Ambiguity in the amendment clause will cause interpretive difficulties at the Probate Registry.

Confirmation of Original Will: An express statement that all other provisions of the original will remain in full force and effect and are confirmed by the codicil. Without this, the Probate Registry may question whether the codicil was intended to revoke the entire will.

Two Witnesses: As required by the Wills Act 1837 and the Lagos State Wills Law 1990, at least two witnesses must sign the codicil in the testator's presence after seeing the testator sign. Witnesses must not be beneficiaries under the original will or the codicil.

Date and Place of Execution: The day, month, and year the codicil is executed, and the location. The date is critical for establishing priority where multiple codicils exist.

Probate Registry Filing: On the testator's death, both the original will and all codicils must be submitted together to the Probate Registry of the relevant State High Court.

Additional compliance elements for a Codicil to a Will (Nigeria) used in Nigeria include: Under Nigerian law, the Companies and Allied Matters Act 2020 (CAMA) regulates corporate entities through the Corporate Affairs Commission (CAC). The Labour Act (Cap L1 LFN 2004) and the National Industrial Court of Nigeria (NICN) govern employment disputes. The Nigeria Data Protection Regulation (NDPR) 2019 and the Nigeria Data Protection Commission (NDPC) protect personal data. The Federal Inland Revenue Service (FIRS) administers tax obligations under the Companies Income Tax Act. The Federal High Court and state High Courts have jurisdiction over civil matters. Forms-legal.com provides this template as a starting point for Nigeria-compliant documentation.