Keeping Accounts

If the court appoints you as a property and affairs deputy, you will have some accounting responsibilities.

You will be able to claim back certain types of expenses as part of being someone else’s deputy. But, the Office of the Public Guardian may want to see how you are spending the money.

So, you must keep copies of:

• Bank statements
• Contracts (for services or tradespeople)
• Receipts
• Letters and emails (concerning deputyship activities)

Buying and Giving Gifts

As part of making decisions for a person who lacks mental capacity you will receive a court order. The order will state whether you can buy gifts, or give away gifts of money, on behalf of that person.

It also gives further directions on making donations to charities and whether there is an annual limit on how much money a deputy can use for gifts.

Any gifts you give away must be ‘reasonable’. That means you must ensure the level of care for the person must not decrease because they can no longer afford it.

Note: You may want to make a large (one off) gift for Inheritance Tax purposes. In this case, you must apply to the Court of Protection to make a one-off decision or to change your deputyship.

Claiming Expenses

As part of carrying out your role as a deputy you will need to pay for certain products and services. You will be able to claim deputy expenses for things like postage, travel costs, and phone calls.

But, you will not be able to claim expenses for:

• Travel costs relating to any social visits.
• The time spent carrying out your tasks and duties. An exception applies to this rule for professional deputies (e.g. solicitors).