Record-Keeping for Attorneys: What the OPG Expects
Good records protect the donor and protect you. Here is what you need to keep, how long to keep it, and why it matters.
Written by James Tyrrell · Reviewed by Anthony Dalton · Last reviewed
The Office of the Public Guardian can ask you to account for your actions as an attorney at any time. If a family member raises a concern or an institution flags something unusual, the OPG will investigate — and the first thing they will want to see is your records. Good record-keeping is not just good practice: it is your best protection if questions are ever raised about how you have managed the donor’s affairs.
At a glance
- The OPG can request to see your financial records at any time — good records are your best protection
- Keep bank statements, receipts, bills, and a brief log of significant decisions with your reasoning
- Always keep the donor’s money separate from your own — open a dedicated account if needed
- Retain records for the full duration of your role and at least one to two years after it ends
Why Record-Keeping Matters
Acting as an attorney under a lasting power of attorney means you are managing someone else’s money, property, or welfare decisions. That is a position of significant trust. The law expects you to be able to demonstrate, if asked, that every decision you made was in the donor’s best interests and that every pound you spent from their funds was accounted for.
Poor record-keeping does not just make investigations harder — it can make innocent decisions look like mismanagement. An attorney who cannot produce receipts or explain why they made a particular financial decision puts themselves at risk of a formal OPG investigation, even if they acted entirely properly at the time.
The good news is that keeping adequate records is not complicated. It requires discipline and consistency rather than specialist knowledge.
What to Keep: Financial Records
For a property and financial affairs LPA, you should keep the following as a minimum:
- Bank statements — all accounts you manage on the donor’s behalf, retained monthly
- Receipts — for all significant purchases made from the donor’s funds
- Bills and invoices — records of care costs, utility bills, insurance, and any other regular payments
- Investment and pension statements — if applicable, annual statements from providers
- Correspondence with financial institutions — letters and emails relating to the donor’s accounts
- Property documents — if you have sold or managed property on the donor’s behalf
Key point: You do not need to keep a receipt for every cup of tea bought with the donor’s money. But for anything above a modest sum, a receipt and a note of the purpose are sensible.
Keeping a Decisions Log
For significant decisions — especially ones involving large sums of money, changes to living arrangements, or healthcare choices — keep a brief written record. You do not need to write an essay. A few lines noting the following is enough:
- The decision — what you decided or agreed to
- The date — when the decision was made
- The donor’s known wishes — what they said or wanted when they had capacity, or their current expressed preference if they still have some capacity
- Who you consulted — family members, doctors, social workers, other attorneys
- Why you made the decision — how it serves the donor’s best interests
Examples of decisions that warrant a log entry include: moving the donor into a care home, selling a property, making a significant investment, paying for a costly medical procedure, or making a substantial gift. For everyday decisions, a brief note is sufficient.
Keeping the Donor's Finances Separate
One of the most important practical steps you can take is to open a separate bank account for the donor’s funds. This makes record-keeping far simpler, reduces the risk of mixing your own money with theirs, and provides a clean audit trail if your records are ever examined.
Many banks have straightforward processes for setting up accounts under an LPA. You will typically need to present the original registered LPA or a certified copy. Contact the bank directly to find out their requirements.
Mixing finances — even temporarily, even with the best intentions — is one of the most common causes of OPG investigations. Keep things clean from day one.
Digital vs Paper Records
Both digital and paper records are acceptable. Digital records have significant advantages: they are harder to lose, easier to organise, and simple to share with the OPG or a solicitor if needed.
Consider scanning or photographing receipts as you receive them and storing them in a dedicated folder — a cloud storage service or a folder on your computer both work well. Bank statements downloaded as PDFs and filed by month are straightforward to maintain.
If you prefer paper, keep documents in a clearly labelled folder organised by year. Whichever approach you use, consistency matters more than the medium.
Preparing an Annual Summary
The OPG does not routinely require attorneys to submit annual accounts, but preparing a simple annual summary is good practice. It gives you a clear picture of how the donor’s finances are being managed and means you are always ready to respond quickly if asked.
An annual summary might include:
- Opening balance — the donor’s total assets at the start of the year
- Income received — pension, benefits, rental income, interest
- Expenditure — care costs, household bills, food, clothing, gifts
- Closing balance — the donor’s total assets at the end of the year
- Notes on significant decisions — any major changes during the year
If the OPG does ask for a formal account, they have a standard form. Having your annual summary to hand will make completing it straightforward.
How Long to Keep Records
There is no fixed legal requirement specifying how long records must be kept, but the following is sensible guidance:
- During your time as attorney — keep all records throughout the period you are acting
- After the role ends — retain records for at least one to two years, or longer if the estate is still being administered
- After the donor dies — keep records until the estate administration is fully complete, as executors or beneficiaries may need them
Remember: The OPG’s ability to investigate does not end when the role does. Retaining records for a reasonable period after you stop acting is a sensible precaution.
If the OPG Asks to See Your Records
If a concern is raised and the OPG contacts you, do not panic. The OPG investigates complaints about attorneys regularly, and most investigations arise from misunderstandings or family disagreements rather than genuine wrongdoing.
Respond promptly and cooperatively. Provide the records you have. If there are gaps, explain them honestly. An attorney who cooperates fully and can provide clear records is in a much stronger position than one who is difficult or defensive.
If you are concerned about what an investigation might find, it is worth speaking to a solicitor before responding in detail. They can advise you on your position and help you present your records in the clearest way. See our guide on the duties of an LPA attorney for more context on the standards you are expected to meet.
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Key Takeaways
- Keep financial records from day one — bank statements, receipts, and invoices for all accounts managed on the donor’s behalf
- Log significant decisions — note the date, the decision, the donor’s known wishes, who you consulted, and why it served their best interests
- Never mix finances — a separate bank account for the donor’s funds provides a clean audit trail and is the most common cause of OPG investigations when ignored
- Prepare an annual summary — opening balance, income, expenditure, and closing balance, plus notes on major decisions
- Cooperate promptly if investigated — the OPG investigates routinely and most cases arise from misunderstandings, not wrongdoing
Common Questions About Attorney Record-Keeping
Does the OPG require annual accounts from attorneys?
The OPG does not routinely require attorneys to submit annual accounts, but it can request them at any time. If a complaint is made or concerns are raised about how an attorney is managing a donor’s affairs, the OPG will ask to see records. Having well-maintained records from the outset means you can respond quickly and confidently if this happens.
What records should an LPA attorney keep?
At a minimum, attorneys should keep monthly bank statements for all accounts they manage on the donor’s behalf, receipts for significant purchases, records of bills paid, notes of major decisions and the reasoning behind them, and any correspondence with banks, care providers, or other professionals.
How long should an attorney keep financial records?
There is no fixed legal requirement, but keeping records for the full duration of your time as attorney and for at least one to two years after the role ends is sensible. If the donor has died, records may be relevant to the estate administration and should be retained until that process is complete.
What if I have lost receipts?
Missing a receipt for a small purchase is unlikely to be a problem. If you have lost records for more significant transactions, try to reconstruct what you can using bank statements, emails, or other correspondence. Going forward, keep digital copies of receipts and important documents. If you are asked to account for a decision and cannot produce records, be honest about the gap and explain your reasoning as clearly as you can.
This guide was last reviewed and updated on . Information is based on current legislation and OPG guidance for England and Wales.
Official Guidance
Relevant government resources
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