Managing a pension as attorney

Guidance from Estate Advisory Group

Written and legally reviewed by Ramani Gill TEP, Solicitor and private client practitioner·Last reviewed 13 August 2026

Pension providers are among the strictest organisations an attorney deals with, and drawdown decisions come with real limits.

Registering with the providers

  1. Send a certified copy of the registered LPA to each pension provider.
  2. Notify the Pension Service for the state pension, separately from DWP benefits.
  3. Confirm where payments are being made and update the bank details if needed.
  4. Ask for statements to be sent to you as attorney.

What you can and cannot decide

ActionPosition
Continue existing income paymentsYes
Change investment funds within a planYes, taking advice
Start drawdown or take a lump sumOnly if in the donor's best interests, not the family's
Buy an annuityYes, with advice and records
Change the death beneficiary nominationNo — this is like making a will
Take a lump sum to gift to familyNo, without Court of Protection approval

Doing it defensibly

Tax-driven withdrawals need care

Taking a large lump sum "for inheritance tax reasons" benefits the family, not the donor. That is exactly the pattern the OPG investigates.

  • Take regulated financial advice for anything beyond routine income.
  • Write down the reasoning for every decision.
  • Keep pension income within the donor's own accounts.

Common questions

Can an attorney take the 25% tax-free lump sum?

Only where it is genuinely in the donor's interests — for example to fund care — and with the reasoning recorded. Not to redistribute wealth.

Do I need to tell HMRC?

Yes if you are handling tax affairs. See LPA and tax returns.

Read next

Where this fits

This page is part of Money, tax and property. The pages below take it further.

Review and sources

Reviewed by Ramani Gill TEP, Solicitor and private client practitioner. Last reviewed 13 August 2026. We recheck fees, forms and Office of the Public Guardian guidance whenever they change — see our editorial policy.

Official sources

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The Office of the Public Guardian charges a separate £92 to register each LPA.

This is general information about how Lasting Powers of Attorney work in England and Wales. It is not legal advice about your situation. What we do and do not do.

Published by Estate Advisory Group