Attorney record keeping
Guidance from Estate Advisory Group
You are handling somebody else's money. The written record is both the donor's protection and yours.
The minimum record
- A list of the donor's accounts, assets, debts, income and regular outgoings at the moment you started acting.
- A running record of money in and money out, with receipts for anything substantial.
- A short note for every significant decision: what you decided, why, and who you consulted.
- Copies of letters and emails sent on the donor's behalf.
Decisions that deserve a paragraph, not a line
- Selling or letting the donor's home.
- A move into a care home, or a change of care provider.
- Any gift, however small — see can an attorney make gifts.
- Changing investments, or moving money between accounts in a way that looks unusual.
If the OPG asks
The Office of the Public Guardian can investigate an attorney and can ask for accounts. It usually acts on a concern raised by a family member, a bank or a care home. Attorneys with orderly records answer in a fortnight; attorneys without them are the ones who end up before the Court of Protection. See OPG investigations.
Common questions
Do I have to send accounts to anyone every year?
No. Unlike a court-appointed deputy, an attorney does not file annual accounts — but you must be able to produce them if asked.
How long should I keep records?
Keep everything while you act, and for several years after, including through the winding up of the estate.
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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