Lasting Power of Attorney for Property and Health: Cross-Border Issues

The LPA: England and Wales' Primary Incapacity Instrument

The Lasting Power of Attorney (LPA) is the legal mechanism by which individuals in England and Wales authorise someone else to make decisions on their behalf — either in relation to property and financial affairs, or in relation to health and welfare. Introduced by the Mental Capacity Act 2005 and in force since October 2007, the LPA replaced the earlier Enduring Power of Attorney (EPA), which could only cover property and financial affairs and had more limited safeguards.

For the majority of UK-based individuals, the LPA works well. For expatriates, internationally mobile professionals, and those with assets or connections outside England and Wales, the LPA raises a set of specific questions: Does it work abroad? Can foreign-resident attorneys use it effectively? Does it cover non-UK assets? Is a separate instrument needed for other jurisdictions?

This guide answers those questions and sets out practical steps for ensuring your incapacity planning is genuinely effective across borders.

All information reflects the law and procedure as of 2026. The Powers of Attorney Act 2023 is being progressively implemented through 2024–2026.

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The Two Types of LPA

Property and Financial Affairs LPA

This authorises your attorney to manage your property and financial affairs. Depending on how it is worded, it can be used:

• While you still have mental capacity (if explicitly permitted in the LPA), allowing the attorney to act even before incapacity arises — useful if you are abroad, ill, or simply prefer to delegate
• Only after you have lost mental capacity (if restricted to post-incapacity use)

The financial LPA covers a wide range of actions:

• Accessing and managing bank and building society accounts
• Buying and selling property (including UK real estate)
• Making investment decisions and managing investment portfolios
• Making and receiving payments
• Paying bills and debts
• Operating a business on your behalf (if explicitly included)
• Managing pension income and making pension decisions
• Completing tax returns and dealing with HMRC

Health and Welfare LPA

This authorises your attorney to make decisions about:

• Where you live
• Medical treatment — including consent to or refusal of treatment
• Day-to-day care
• Life-sustaining treatment (if this power is explicitly granted in the LPA)

A health and welfare LPA can only be used after the donor has lost mental capacity. It cannot be used while you are still able to make your own decisions.

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Creating a Valid LPA: Formal Requirements

An LPA is only valid if it complies with the formal requirements of the Mental Capacity Act 2005 and the Lasting Powers of Attorney, Enduring Powers of Attorney and Public Guardian Regulations 2007 (as amended).

The requirements are:

1. Prescribed form: The LPA must be completed on the official LPA1 form (property and financial affairs) or LPA2 form (health and welfare). As of 2026, a new digital form is being phased in under the Powers of Attorney Act 2023.

2. Donor signature: You must sign the LPA (or someone else must sign on your behalf in your presence and at your direction if you cannot sign yourself).

3. Certificate provider: An independent person — a solicitor, registered healthcare professional, or someone who has known you personally for at least two years — must sign a certificate confirming that you understand the LPA, have not been put under undue pressure, and have the mental capacity to make the LPA.

4. Attorney signature: Each attorney named in the LPA must sign a "deed" confirming they understand their responsibilities.

5. Registration with the OPG: The LPA must be registered with the Office of the Public Guardian (OPG) before it can be used. The OPG will notify any "named people" (individuals you have asked to be told about the registration) and provides a four-week window for objections. Registration currently takes approximately 14 to 20 weeks for paper applications (and around 8 to 12 weeks online) as of 2026.

An unregistered LPA cannot be used. Do not wait until the point of incapacity to register — by then, the OPG's processing time may be too late.

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Who Should You Appoint as Attorney?

Choosing the right attorney is the single most important decision in creating an LPA. The attorney will have significant power over your affairs — potentially for many years — during a period when you cannot monitor or correct their actions.

Qualities to look for:

• Trustworthiness and integrity — the attorney owes you a fiduciary duty, but in practice, bad actors can cause significant harm before being detected
• Financial competence — for a property LPA, the attorney needs to understand and manage financial affairs
• Time and commitment — being an attorney is a responsibility, not an honour; the attorney must be willing and able to act
• Availability — if you are an expatriate with assets and possible care needs in the UK, consider whether a UK-based attorney is more appropriate than an overseas-resident family member

Types of attorney:

• Lay attorneys — family members or close friends
• Professional attorneys — solicitors, accountants, or other professionals appointed as attorney (they may charge for their time)
• Trust corporations — banks and professional trust companies can be appointed as attorney for financial affairs, providing institutional continuity

Multiple attorneys: You can appoint more than one attorney, and specify whether they act:

• Jointly — all must agree before any decision is made (safest; but paralysing if one is unavailable)
• Jointly and severally — any one attorney can act alone (most flexible for day-to-day management)
• Jointly for some decisions, severally for others — a hybrid approach

Replacement attorneys: You can name replacement attorneys who step in if a primary attorney dies, lacks capacity, or is otherwise unable to act.

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The LPA for Expatriates and Internationally Mobile Individuals

Does the UK LPA Work Abroad?

An English law LPA is designed for English law contexts. Its recognition abroad depends on the laws of each foreign country (see the companion guide on cross-border powers of attorney for full international coverage). Key points for expatriates:

Banks and financial institutions abroad — most non-UK banks will not accept an English LPA without:

• An apostille (under the Hague Apostille Convention of 1961, certifying the authenticity of the OPG's seal)
• Translation into the local language (certified by a professional translator)
• Possible further legalisation if the target country is not a Hague Convention signatory

Even with these formalities, some non-UK banks may refuse to accept a foreign POA and require the account holder to appear in person or provide a local authority.

Real estate abroad — foreign land registries and notaires are generally reluctant to accept foreign POAs for property transactions. A Spanish notarial "poder" or a French "mandat" is typically required for Spanish or French property transactions. This means a UK LPA alone is likely insufficient for your French holiday home or Spanish apartment.

Healthcare abroad — the health and welfare LPA is an English law instrument that embodies English law principles of mental capacity and best interests. Foreign healthcare systems operate under their own legal frameworks. Even in a European country that has ratified the Hague Adults Convention, a foreign welfare instrument may not be accepted by a hospital without review by local legal authorities.

Recommendation for expatriates: Create a UK LPA for UK assets and UK healthcare contexts. Additionally, obtain local instruments (mandat, poder, Vollmacht, durable power of attorney) in each country where you hold significant assets or may need medical care. Coordinate the two sets of instruments carefully to ensure they do not conflict and that each clearly covers its intended scope.

If You Are Resident Abroad When the LPA Is Needed

If you are living outside England and Wales when you lose mental capacity, two scenarios arise:

For UK assets: Your attorney can still use the registered LPA to manage your UK bank accounts, sell UK property, manage UK investments, and deal with HMRC. The LPA continues to function for UK purposes regardless of where the donor lives.

For welfare decisions: If you require medical care in the country where you live, the UK health and welfare LPA may not be accepted by local healthcare authorities. You may need a local welfare instrument or advance care directive that is valid in that country.

For non-UK assets: The LPA does not give authority over non-UK assets. Only a local instrument (or a properly authenticated English LPA, if accepted) can authorise action in relation to those assets.

Living Abroad When Creating the LPA

If you are living outside England and Wales and wish to create a UK LPA, you can still do so — there is no residency requirement. However:

• The certificate provider must be in a position to certify that you understand the document. This can be done by video call in some circumstances, but requirements vary
• Witnessing and signing requirements still apply — if you are abroad, you may need to visit a British embassy, consulate, or local notary for certain certifications
• Registration with the OPG is done by post or online — the OPG does not require your presence

Practical tip: Create and register your LPA before leaving the UK, or at least during a return visit. Many people leave this too late and find themselves unable to complete the formalities while abroad.

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When the LPA Is Not Enough: Deputyship

If an individual loses mental capacity without having registered an LPA, no one has automatic authority to manage their affairs. Family members must apply to the Court of Protection (in England and Wales) for a Deputyship Order — a court-authorised appointment giving them similar powers to an LPA attorney.

Deputyship applications take several months, cost significantly more than an LPA, and are subject to ongoing court oversight (annual accounts, reporting requirements, insurance bonds). For managing UK assets while the donor lives abroad without a UK LPA in place, deputyship is a manageable but cumbersome alternative.

For non-UK assets, the equivalent process in each relevant foreign jurisdiction must be pursued — potentially simultaneously. Probate systems in multiple countries running in parallel, with family members in different time zones, is an unnecessarily expensive and stressful outcome that an LPA registered in advance entirely avoids.

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Reviewing and Revoking an LPA

An LPA can be revoked by the donor at any time while the donor has mental capacity. Once mental capacity is lost, it cannot be revoked (though the attorney can be removed by the Court of Protection in cases of abuse or misconduct).

Review your LPA arrangements:

• Every five years as a matter of routine
• When your chosen attorney dies, divorces you (divorce automatically revokes gifts to former spouses and in some cases affects attorney appointments), or becomes unable to act
• When you acquire significant assets in a new jurisdiction
• When you change country of residence
• When tax or succession law changes materially affect your planning

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Healthcare Directives and Advance Decisions

Separate from a health and welfare LPA, you can make an Advance Decision to Refuse Treatment (ADRT) under the Mental Capacity Act 2005 — sometimes called a "living will" or "advance directive." This is a statement of your wishes about specific medical treatments you do not want, made in advance of any incapacity.

An ADRT to refuse life-sustaining treatment must be in writing, signed, and witnessed, and must include a statement that the decision applies even if life is at risk.

ADRTs and health and welfare LPAs interact: your attorney cannot override a valid ADRT. Ensure both documents are consistent and that your healthcare providers and attorney know where to find them.

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Practical Checklist

• Register a Property and Financial Affairs LPA with the UK OPG
• Register a Health and Welfare LPA with the UK OPG
• Obtain certified copies and apostilles for international use
• Obtain local instruments in each jurisdiction where you hold significant assets (France, Spain, UAE, USA, etc.)
• Brief your attorneys on their roles and where documents are held
• Notify your UK bank, investment manager, and other key institutions that an LPA exists
• Review and update every five years or after major life changes
• Consider an Advance Decision to Refuse Treatment if not covered by the health LPA

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How Global Investments Can Help

Global Investments supports internationally mobile clients in ensuring their incapacity planning is comprehensive and fit for purpose across all the jurisdictions relevant to their lives. We can review your current arrangements, identify gaps, and refer you to specialist solicitors and local lawyers in each country.

We also help ensure your investment accounts and financial structures are managed in a way that minimises disruption in the event of incapacity — including through trust structures with institutional trustees who can continue to operate without interruption.

Contact us to arrange a confidential review of your incapacity planning.

This guide is for general information only and does not constitute legal advice. LPA requirements and cross-border recognition rules change over time and differ by jurisdiction. Always seek qualified legal advice before making or changing an LPA or any incapacity instrument. As of 2026.