Lasting Power of Attorney
New EPAs can no longer be created in England and Wales — but existing documents remain legally valid. Here is everything you need to know.
On 1 October 2007, the UK government introduced Lasting Powers of Attorney (LPAs) to replace Enduring Powers of Attorney. New EPAs can no longer be created in England and Wales.
However, if an EPA was signed and correctly witnessed before 1 October 2007, it remains entirely valid for financial matters. Discovering a valid EPA amongst a relative's paperwork is often a significant relief for families managing financial affairs for elderly parents.
If you want to put a power of attorney in place today, you will need to create an LPA. Find out how to make an LPA →
Overview
An EPA is a legally binding document created before 1 October 2007. It allows an individual (the donor) to authorise someone they trust (the attorney) to make decisions on their behalf.
Crucially, an EPA is strictly limited to property and financial affairs management. An attorney can help with practical tasks such as:
Important: An EPA does not cover health or care decisions. If you have an existing EPA and want to cover health and welfare decisions, you will need to create a separate Health and Welfare LPA — provided you still have mental capacity to do so.
Key Differences
On 1 October 2007, LPAs replaced EPAs to provide greater flexibility and tighter security. Here is how they compare:
| Feature | EPA | LPA |
|---|---|---|
| Creation | Before 1 October 2007 only | After 1 October 2007 (current standard) |
| Scope | Property and financial affairs only | Financial and/or Health & Welfare |
| Health decisions | Not covered | Covered by Health & Welfare LPA |
| Current status | Cannot create new ones; existing ones remain valid | Current standard document |
| Registration | Must register with OPG when capacity begins to be lost | Register immediately after signing (recommended) |
Registration
An EPA can be used while the donor still has mental capacity, provided the donor gives their consent. However, when the donor begins to lose capacity, the legal landscape shifts dramatically. Attorneys have a strict legal duty to act:
As soon as attorneys believe the donor is becoming, or has become, mentally incapable, they must immediately stop using the unregistered EPA.
Before registration, specific family members must be formally notified. This gives them an opportunity to raise any concerns about the process.
The EPA must be registered with the OPG. Registration is not optional — it is a mandatory legal requirement designed to protect the donor.
Registration is not optional. It is a mandatory legal requirement designed to protect the donor. Attorneys who continue to use an unregistered EPA after the donor has lost capacity are acting unlawfully and can be held personally liable.
Legal Responsibilities
Stepping into the role of an attorney is a profound legal responsibility governed by strict fiduciary laws. As an attorney, you must:
Every financial decision must be made with the donor's absolute best interests in mind — not the attorney's convenience or financial benefit.
The donor's money must be kept entirely separate from the attorney's own funds. Mixing accounts — even temporarily — is a serious breach of duty.
Attorneys must keep accurate records of all transactions, no matter how small. The OPG can request these records at any time.
The donor's financial affairs must be kept confidential. Attorneys must not disclose information about the donor's finances without good reason.
The Office of the Public Guardian has the authority to investigate attorneys if there is any suspicion of mismanagement. Attorneys can be held personally liable for financial losses caused by their negligence. If you are acting as an attorney under an EPA and are unsure of your obligations, seek legal advice.
The Alternative
If an individual loses mental capacity and does not have a valid EPA or LPA in place:
Bank accounts — even joint ones — can be legally frozen.
Family members cannot automatically access funds to pay for care home fees or living expenses.
Loved ones must apply to the Court of Protection for a Deputyship order — a process that typically takes six months or more.
The application costs £400 or more in fees, plus ongoing annual supervision fees and complex yearly financial reports.
If you have an existing EPA, it remains valid — but you should consider whether you also need a Health and Welfare LPA to cover medical decisions. If you have no EPA or LPA at all, you should create an LPA as soon as possible while you still have mental capacity.
Revocation
If a donor retains full mental capacity but wishes to cancel their existing EPA, they must:
Execute a formal Deed of Revocation.
Inform the attorneys in writing.
Notify any banks or financial institutions that have been given a copy of the EPA.
Notify the Office of the Public Guardian if the EPA has already been registered.
Once the donor loses mental capacity, the EPA can no longer be revoked. If you are considering revoking an EPA and creating an LPA instead, act promptly while you still have the legal capacity to do so.
FAQs
An Enduring Power of Attorney (EPA) is a legally binding document created before 1 October 2007 that authorises a trusted person (the attorney) to manage the donor's property and financial affairs. EPAs are strictly limited to financial matters — they do not cover health or welfare decisions. While new EPAs can no longer be created in England and Wales, existing documents remain legally valid.
No. New EPAs can no longer be created in England and Wales. The EPA was replaced by the Lasting Power of Attorney (LPA) on 1 October 2007. If you want to put a power of attorney in place today, you must create an LPA. However, if you have an existing EPA signed and correctly witnessed before 1 October 2007, it remains entirely valid for financial matters.
The key differences are: an EPA covers property and financial affairs only, while an LPA can cover financial affairs and/or health and welfare; EPAs were created before 1 October 2007 and cannot be newly created, while LPAs are the current standard document; and an EPA must be registered with the OPG when the donor begins to lose capacity, while an LPA should be registered immediately after signing.
An EPA can be used while the donor still has mental capacity (with their consent). However, when attorneys believe the donor is becoming, or has become, mentally incapable of managing their finances, they have a strict legal duty to immediately halt use of the unregistered EPA and begin the process of registering it with the Office of the Public Guardian. Registration is mandatory — not optional.
Yes. Unlike a Health and Welfare LPA, an EPA can be used while the donor still has mental capacity, provided the donor gives their consent. For example, a physically frail parent might ask their attorney to handle banking on their behalf while they are still mentally capable.
If an attorney continues to use an unregistered EPA after the donor has lost mental capacity, they are acting unlawfully. The EPA must be registered with the OPG as soon as attorneys believe the donor is losing capacity. Failure to register can result in the attorney being held personally liable for any financial decisions made during that period.
No. An EPA is strictly limited to property and financial affairs. It does not cover decisions about medical treatment, care arrangements, or where the donor lives. If you have an existing EPA and want to cover health decisions, you will need to create a Health and Welfare LPA (provided you still have mental capacity to do so).
An attorney under an EPA has strict fiduciary duties: they must always act in the donor's absolute best interests; keep the donor's finances entirely separate from their own; keep detailed, accurate accounts of all transactions; and respect the donor's confidentiality at all times. The OPG has authority to investigate attorneys if there is any suspicion of mismanagement, and attorneys can be held personally liable for financial losses caused by their negligence.
Yes — if the donor retains full mental capacity, they can revoke an EPA by executing a formal Deed of Revocation and informing the attorneys, banks, and the OPG (if the document was already registered). Once the donor loses mental capacity, the EPA can no longer be revoked.
If an individual loses mental capacity and does not have a valid EPA or LPA in place, bank accounts — even joint ones — can be frozen. Family members cannot automatically access funds to pay for care home fees or living expenses. Loved ones must apply to the Court of Protection for a Deputyship order — a lengthy, stressful, and expensive process that can take six months or more.
Get Advice
Whether you have found an existing EPA or need to create a new LPA, our team can advise on the right course of action for your circumstances.
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When a donor dies, the LPA ceases and the executor named in the will takes over. Understanding how LPA and probate interact helps families plan ahead and avoid costly Court of Protection applications.