Cryptic crossword clue
Note declares they have a will 8

The most common and most likely answer to this crossword clue is the 8 letter word TESTATES

I've seen this crossword clue in Financial Times
T
E
S
T
A
T
E
S

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The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.
This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.

What does TESTATES mean?

TESTATES noun
  1. One who has left a valid will and testament

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