Deputyship returns and accounts
Produced in partnership with Patricia Wass, Holly Miéville-Hawkins and Nikki Bedford of Enable Law, part of the Foot Anstey LLP group
Deputyship returns and accounts

The following Private Client guidance note Produced in partnership with Patricia Wass, Holly Miéville-Hawkins and Nikki Bedford of Enable Law, part of the Foot Anstey LLP group provides comprehensive and up to date legal information covering:

  • Deputyship returns and accounts
  • The requirements on deputies to keep accounts
  • Prescribed format for the accounts
  • Completion of Form OPG102—Deputyship report for property and financial decisions
  • Sections 1–4—contact, decisions made and safeguarding
  • Sections 5–6—asset information
  • Section 7—looking forward to the coming year
  • Section 8—deputy signature
  • Where are the deputyship returns sent?
  • What does the OPG do with the deputyship returns?
  • more

For all those appointed by the Court of Protection to act as a deputy for property and financial affairs or health and welfare, either as a lay deputy or a professional deputy, there is a requirement to complete an annual return to the Office of the Public Guardian (OPG). The OPG has paid significant attention to the manner of reporting by deputies and the requirements on them to account for all transactions. Of particular interest to professional deputies is the increasingly close relationship and information sharing between the OPG and the Senior Courts Costs Office (SCCO), which is the body responsible for assessing how much a professional deputy can charge.

In this Practice Note, references are made to 'P', 'the protected person' and 'the client' depending on the language used in the relevant legislation or guidance. In each case, this refers to the person for whom the deputy has been appointed.

The requirements on deputies to keep accounts

Section 57 of the Mental Capacity Act 2005 (MCA 2005) provides for the post of a statutory office-holder, known as the Public Guardian.

MCA 2005, s 58 sets out the functions of the Public Guardian. Section 58(i) states the following:

'Functions of the Public Guardian

  1. The Public Guardian has the following functions:

    1. establishing and maintaining a register of lasting powers of attorney

    2. establishing and maintaining