The UK Rules
Accounts, Expenses, Gifts, and Donations

Deputy Accounts, Expenses, and Gifts

There are strict rules for court-appointed deputies on accounting and recording expenses. Check the regulations for a deputy on buying gifts and making charitable donations.

As someone's deputy, you must keep proper accounts and follow the rules on gifts and expenses.

You will then need to record the transactions as part of your yearly report to the Office of the Public Guardian.

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:

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:

ALSO IN THIS SECTION

Annual Report for Deputies | How to write a report each year explaining the decisions you made.

How to End a Deputyship | Check the process if you no longer want (or need) to be someone's deputy.

The OPG can ask you to provide a detailed report of the money spent on expenses. You would need to pay it back if the Office of the Public Guardian finds it to be unreasonable. They can also ask the court to end your deputyship if they think you have acted dishonestly.


Rules for Deputies on Accounts, Expenses, Gifts, and Making Donations

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