Attorney record keeping
Guidance from Estate Advisory Group
Written and legally reviewed by Ramani Gill TEP, Solicitor and private client practitioner·Last reviewed 13 August 2026
You are handling somebody else's money. The written record is both the donor's protection and yours.
Why records matter more than most attorneys expect
An attorney is not personally liable simply because the donor's money ran low or a decision turned out badly — the Mental Capacity Act judges attorneys on whether they acted reasonably and in the donor's best interests at the time, not with hindsight. What it does judge harshly is an attorney who cannot show what they did or why. A clear paper trail is usually the entire difference between a routine query and an OPG investigation.
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.
Worked example. Tom becomes attorney for his mother Grace after a fall leaves her needing full-time care. On day one he lists her two bank accounts, her state and occupational pensions, her outstanding boiler finance agreement, and her council tax and utility bills. He opens a simple spreadsheet with a row for every transaction and a separate tab for decisions, starting with the note: 'Contacted care agency 14 March, agreed 3 visits a week at £22/hour, cheaper local alternative unavailable within travel distance.' Eighteen months later, when Grace's sister queries the care spending, Tom has an answer in minutes rather than a reconstruction job.
A simple structure that works
| Record | What to include | How often |
|---|---|---|
| Asset schedule | Accounts, property, debts, pensions at the outset | Once, then update on change |
| Transaction log | Date, amount, purpose, receipt reference | Every transaction |
| Decision log | What, why, who consulted, alternatives considered | Every significant decision |
| Correspondence file | Letters, emails, forms sent on the donor's behalf | Ongoing |
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.
Separate accounts, always
Never mix the donor's money with your own, even briefly, and never use one shared account for two donors if you act for more than one person. Mixed funds are the single hardest thing to explain later, however innocent the reason.
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.
You do not need accountancy software or a formal set of accounts. A dated spreadsheet, a shoebox of receipts referenced against it, and a short note explaining each significant decision is more than enough to satisfy an OPG enquiry, and it protects you if a family dispute ever escalates to court.
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.
What if I have not kept good records so far?
Start now, and reconstruct what you can from bank statements. The sooner you catch up, the less it looks like a deliberate gap if anyone ever asks.
Do I need to show records to other family members?
Not automatically, but sharing a simple summary periodically tends to prevent suspicion building up, and you must disclose them if the OPG or Court of Protection requires it.
Read next
Where this fits
This page is part of Attorneys and certificate providers. The pages below take it further.
- Make an LPA online
The whole journey end to end: questions, documents, signing and registration.
- The LPA forms explained
LP1F, LP1H and LP3 — what each section asks and where people go wrong.
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
Making your own LPA?
Name your attorneys, set how they must decide together, and we prepare the forms for £49.
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