A Power of Attorney is a legal arrangement that allows one person to give another person authority to act or make certain decisions on their behalf.
It can be useful if you are abroad, physically unwell, need help managing particular affairs, or want to plan in advance for a time when you may no longer be able to make some decisions yourself.
There is not one single UK Power of Attorney system. England and Wales, Scotland, and Northern Ireland use different laws, documents and registration authorities.
This guide provides general legal information and signposting only. It is not a substitute for advice from a solicitor or the relevant Office of the Public Guardian / court service.
Key People
Donor / Granter
The person giving the legal authority. In England and Wales and Northern Ireland the person is commonly called the donor. In Scotland the term granter is commonly used.
The person must have the required mental capacity when granting the power.
Attorney
The person or people appointed to act. An attorney might be a spouse, partner, adult child, relative, friend, solicitor or another suitable person or professional.
You may be able to appoint more than one attorney and, depending on the legal system and document, require them to make some or all decisions together or permit them to act separately.
The UK Systems At A Glance
England & Wales
The main long-term arrangement is a Lasting Power of Attorney (LPA).
There are two types:
- Property and Financial Affairs
- Health and Welfare
LPAs must be registered with the Office of the Public Guardian before they can be used.
Official GOV.UK LPA GuideScotland
Scotland uses Powers of Attorney under the Adults with Incapacity (Scotland) Act 2000.
The main powers are:
- Continuing powers — usually financial/property matters
- Welfare powers
- A document may contain both
A Scottish Power of Attorney must be registered with the Office of the Public Guardian (Scotland) before it can be used.
OPG Scotland Power of AttorneyNorthern Ireland
Northern Ireland has a separate Enduring Power of Attorney (EPA) system for property and financial affairs.
An ordinary Power of Attorney ends if the donor becomes mentally incapable, while an EPA can continue and must be registered with the High Court's Office of Care and Protection when the attorney believes the donor is becoming incapable of managing their affairs.
nidirect EPA GuidanceEngland & Wales — Lasting Power of Attorney
Property & Financial Affairs LPA
This can cover matters such as:
- Bank and building society accounts
- Paying bills
- Benefits and pensions
- Property
- Investments
- Other financial affairs covered by the document
Once registered, it can be used while the donor still has capacity if the donor permits this, subject to any instructions in the LPA.
Health & Welfare LPA
This can cover matters such as:
- Daily care
- Where the donor lives
- Medical care
- Care-home arrangements
- Life-sustaining treatment where the LPA gives the required authority
A health and welfare LPA can only be used when the donor is unable to make the particular decision themselves.
Making an LPA
The donor must be aged 18 or over and have mental capacity when making the LPA. A certificate provider must confirm that the donor understands the LPA and is not being forced into making it. The LPA must then be registered with the Office of the Public Guardian.
Make a Lasting Power of AttorneyOrdinary / General Power of Attorney — England & Wales
An ordinary Power of Attorney can be useful for temporary or limited help with financial or property affairs — for example while someone is abroad or physically unable to deal with something themselves.
An ordinary Power of Attorney is not a replacement for an LPA if future loss of mental capacity needs to be covered. It can only be used while the donor has mental capacity.
Depending on the document, an ordinary Power of Attorney can be limited to particular tasks, accounts, property or a defined period.
GOV.UK — Making Decisions for SomeoneOlder Enduring Powers of Attorney — England & Wales
Enduring Powers of Attorney (EPAs) were replaced by LPAs in England and Wales on 1 October 2007.
A valid EPA made before that date can still exist and may still be used for property and financial matters. It may need to be registered when the donor is losing or has lost mental capacity.
You cannot create a new England and Wales EPA today. For new long-term arrangements, use the LPA system.
England & Wales — Official Help & Registration
Make, Register or End an LPA
Official LPA ServiceRegister an LPA
Current Office of the Public Guardian registration fee:
Fee reductions or exemptions may be available in qualifying circumstances.
Registration & FeesOffice of the Public Guardian
Official body responsible for registering LPAs in England and Wales and supervising certain decision-makers.
Office of the Public GuardianMental Capacity Act Code of Practice
Guidance on decision-making under the Mental Capacity Act 2005 in England and Wales.
Mental Capacity Act CodeCourt of Protection
The Court of Protection can make decisions and appoint deputies where a person lacks capacity and there is no suitable existing authority.
Court of ProtectionScotland — Continuing & Welfare Powers
Scotland does not use the England-and-Wales LPA system. Scottish Powers of Attorney are governed by Scots law and should be prepared specifically for Scotland.
Continuing Power
Continuing powers can give an attorney authority over financial and property matters and can be drafted to continue if the granter later becomes incapable.
Welfare Power
Welfare powers relate to personal welfare decisions. Welfare powers are used when the granter is incapable of making the relevant welfare decision themselves.
Combined Power
A Scottish Power of Attorney can include both continuing and welfare powers where appropriate.
Certificate of Capacity
The Scottish document must include the required certificate confirming that the granter understands the powers being granted and is not acting because of undue influence.
The Power of Attorney must be registered with the Office of the Public Guardian (Scotland) before it can be used.
How To Register in ScotlandScotland — Costs & Support
OPG Scotland Registration Fee
Current fee from 1 April 2026:
Fee exemption may be available in some circumstances.
Scottish POA FeesOffice of the Public Guardian Scotland
OPG ScotlandCitizens Advice Scotland
Scotland-specific information about powers of attorney, guardianship and managing another person's affairs.
Citizens Advice ScotlandNorthern Ireland — Enduring Power of Attorney
Northern Ireland has its own EPA system.
What an EPA Covers
The Northern Ireland EPA system is designed around property and financial affairs. It is not the same as the England-and-Wales Health and Welfare LPA.
When It Can Be Made
A donor can make an EPA while aged 18 or over and mentally capable of understanding the document.
When Registration Is Needed
If an attorney believes the donor is becoming mentally incapable of managing their affairs, the attorney must apply to register the EPA with the High Court's Office of Care and Protection.
Restrictions
The donor can limit the attorney's powers in the EPA — for example, giving authority over some financial matters while excluding others.
Northern Ireland — Forms, Fees & Help
EPA Forms & Guidance
Official EPA FormsEPA Registration Fee
Current EP2 registration application fee:
Other applications have separate fees.
NI EPA FeesOffice of Care & Protection
The Office of Care and Protection deals with EPA registration and controllership matters.
Office of Care & ProtectionFind a Solicitor in Northern Ireland
Law Society of Northern IrelandWhat Can an Attorney Do?
The exact powers come from the document and the law that applies. Depending on the type of Power of Attorney, an attorney may be authorised to:
- Pay bills
- Access and manage bank accounts
- Collect pensions or benefits
- Sign relevant legal or financial documents
- Manage investments
- Deal with property
- Deal with government departments
- Manage business affairs where authorised
- Arrange care where welfare authority exists
- Deal with healthcare professionals where legally authorised
Always read the actual Power of Attorney. An attorney does not automatically receive every possible power simply because they have been appointed.
What Can't an Attorney Do?
An attorney must stay within the powers granted by the document and the relevant law. They generally cannot simply:
- Use the donor's money as their own
- Ignore legally binding instructions in the document
- Act outside the authority granted
- Make or change the donor's will themselves
- Use the Power of Attorney to vote in the donor's place
- Make personal decisions that the law reserves to the person themselves or a court
- Continue acting after the donor's death
Some exceptional decisions may require court authority. Seek legal advice where the limits of an attorney's powers are unclear.
Choosing an Attorney
Choose someone who is:
- Trustworthy
- Responsible with money where finances are involved
- Organised
- Willing to act
- Able to communicate well
- Likely to respect your wishes and preferences
- Able to keep proper records
Think carefully before appointing someone where there are serious conflicts of interest, financial instability, family disputes or concerns about reliability.
You may be able to appoint more than one attorney and specify whether they must act together for all or some decisions, or may act independently. The available wording and legal effect differ between jurisdictions.
Duties of an Attorney
Although the exact legal duties differ between UK jurisdictions, attorneys should expect to:
- Act within the authority granted
- Follow the relevant legal principles
- Consider the person's interests and wishes as required by law
- Keep appropriate financial records
- Avoid improper conflicts of interest
- Keep the person's money separate from their own
- Use money and property only for authorised purposes
- Not abuse the position of trust
When Does a Power of Attorney Take Effect?
This depends on the country, the type of document and the wording used.
England & Wales
A registered Property and Financial Affairs LPA can generally be used with the donor's permission while the donor still has capacity, subject to the LPA's instructions. A Health and Welfare LPA can only be used when the donor lacks capacity for the relevant decision.
Scotland
The Scottish deed specifies when continuing powers are to begin. Welfare powers operate when the granter is incapable in relation to the relevant welfare decision. Registration with OPG Scotland is required before use.
Northern Ireland
An EPA may take effect as set out in the document. If the attorney believes the donor is becoming mentally incapable, registration with the Office of Care and Protection is required.
Ending or Changing a Power of Attorney
Depending on the jurisdiction and circumstances, a Power of Attorney may end because:
- The donor/granter revokes it while able to do so
- An attorney resigns or can no longer act
- The document's specific purpose ends
- A court or relevant authority terminates powers
- The donor/granter dies
Do not simply assume that crossing out an old document or making a new one automatically deals with every legal issue. If an existing registered Power of Attorney needs to be changed or revoked, follow the formal procedure for the relevant jurisdiction.
If Capacity Has Already Been Lost & There Is No Power of Attorney
England & Wales
It is too late to create an LPA if the person cannot understand and make the relevant decision about creating it. A Court of Protection application for a deputyship or specific decision may be needed.
Become a DeputyScotland
Options may include Access to Funds, intervention orders or guardianship depending on what decisions need to be made.
OPG Scotland OptionsNorthern Ireland
If no suitable EPA exists, an application for controllership through the Office of Care and Protection may be required for property and financial affairs.
NI ControllershipRisks & Safeguards
Potential risks include:
- Financial abuse
- Unauthorised spending
- Fraud
- Family conflict
- Poor record keeping
- Conflicts of interest
- Decisions outside the authority granted
Risk-reduction steps can include choosing attorneys carefully, appointing replacements, considering more than one attorney, writing clear instructions where lawful, discussing wishes in advance, and keeping good records.
Worried an Attorney Is Misusing Their Power?
England & Wales
Concerns about an attorney, deputy or guardian can be reported to the Office of the Public Guardian.
Report a Concern to OPGScotland
OPG Scotland can investigate certain concerns about the financial actions of continuing attorneys where an adult's property or finances may be at risk.
Report a Scottish POA ConcernNorthern Ireland
The Office of Care and Protection oversees registered EPAs and can provide guidance about concerns involving an attorney's handling of affairs.
Office of Care & ProtectionIf you believe theft, fraud, physical abuse or another crime is happening, contact the police. If someone is in immediate danger, call 999.
Typical Documents & Information
Requirements depend on the legal system and type of Power of Attorney, but you may need:
- Full names and addresses
- Details of attorneys and replacements
- Identification information
- Signatures
- Witnesses
- A certificate provider or capacity certificate where required
- Instructions and preferences
- Registration forms
- Registration fee or fee-remission evidence
Use the official forms and guidance for the relevant UK nation rather than assuming a template found online will be legally valid.
Costs
Costs can include the official registration fee and, if you choose professional help, solicitor or legal-service fees.
England & Wales
Two LPAs — Property & Financial Affairs and Health & Welfare — currently cost £184 in registration fees if no reduction or exemption applies.
Scotland
Current OPG Scotland fee for registering a document containing continuing and/or welfare Power of Attorney powers.
Northern Ireland
Current EP2 application fee for registration of an Enduring Power of Attorney. Other Office of Care and Protection applications have separate fees.
Fees can change. Check the official authority before submitting an application.
Frequently Asked Questions
Can I appoint more than one attorney?
Usually yes, subject to the rules of the relevant jurisdiction and the way the document is drafted.
Can I cancel my Power of Attorney?
Usually yes while you retain the legal capacity required to revoke it, but registered documents may require a formal revocation process.
Does my spouse automatically have Power of Attorney?
No. Marriage or civil partnership does not itself create a Power of Attorney. The relevant legal document must be made or another lawful authority must exist.
Can an attorney use my money?
Only within the powers granted and for lawful purposes. They cannot treat the donor's funds as their own.
Does a Power of Attorney continue after death?
No. An attorney's authority under a Power of Attorney ends on the donor/granter's death. The estate is then dealt with under probate/confirmation and estate-administration rules.
Practical Planning Tips
- Choose attorneys carefully
- Discuss your wishes in advance
- Consider replacement attorneys
- Think about how multiple attorneys should make decisions
- Record important preferences or instructions properly
- Review arrangements after major life changes
- Store documents securely
- Tell attorneys where documents are kept
- Use official forms for your jurisdiction
- Take legal advice if the estate, family situation or instructions are complicated
Free & Independent Help
Citizens Advice
Free information and advice. Select the correct nation on the website because some legal guidance differs.
Citizens AdviceAge UK
Practical information about Powers of Attorney and planning ahead, particularly for older people and families.
Age UK Power of AttorneyLaw Centres Network
Find local Law Centres providing legal help for people who may otherwise struggle to access advice.
Find a Law CentreSupport Through Court
Practical and emotional support for people facing civil or family court without a lawyer. The service does not replace legal advice.
Support Through CourtCarers UK
Information and support for carers, including planning and managing practical responsibilities.
Carers UKFind a Solicitor
England & Wales — Law Society
Search the official Find a Solicitor database for regulated solicitors.
Find a SolicitorScotland
Citizens Advice Scotland can help you find local advice and explains how to find a solicitor experienced in Scots law.
Find Legal Help in ScotlandOptional Paid Legal Services
Some people complete official Power of Attorney forms themselves. Others choose a solicitor or legal-service provider, especially where finances, businesses, property, family relationships or instructions are complex.
Right First Time UK does not endorse a particular commercial legal provider. Compare qualifications, regulation, scope of service, total fees and whether official registration fees are included before paying.
Co-op Legal Services
LPA ServicesIrwin Mitchell
Power of Attorney ServicesSlater + Gordon
Power of Attorney ServicesKey Message
A Power of Attorney can be an important way to plan ahead, but the correct document depends on where in the UK it must operate and what decisions need to be covered.
England and Wales use LPAs, Scotland uses its own continuing and welfare Power of Attorney system, and Northern Ireland uses a separate EPA system for property and financial affairs.
Use official forms, choose attorneys carefully, understand the powers being granted, and seek independent legal advice where the circumstances are complex or there is any concern about capacity, pressure, family conflict, property, business interests or possible financial abuse.
Planning early gives you more control over who can act for you and how decisions should be made.