GUIDE · DEPUTYSHIP

The UK deputy annual report, done right

Form OPG103 for property and financial deputies — what goes in it and when it’s due.

Quick answer. A property and financial deputy files form OPG103 with the Office of the Public Guardian every year. The reporting year runs 12 months from the date of your court order (not the tax year), and the completed report is due within two months of that anniversary. It covers the client’s finances (assets, income, expenditure), the significant decisions you made and why, and who you consulted. Late or missing reports lead to closer supervision — or the OPG asking the court to replace you.

1. Who files, and when

Every Court of Protection deputy for property and financial affairs reports annually. The reporting period runs from the anniversary of your court order — if the order is dated 10 June, your year is 10 June to 9 June. The OPG sends the form (or the online service prompt); the completed report is due within two months of the period ending. First year? Tell your OPG case manager if anything is unclear — they would rather answer a question than chase a gap.

2. What goes in the report

The finances: the client’s assets and liabilities, all income received (benefits, pensions, investment income), and all expenditure — care costs, living expenses, bills — with supporting statements and receipts.
The decisions: significant decisions you made — property, investments, gifts, care arrangements — why you made them, and how they were in the client’s best interests. Day-to-day spending does not belong here.
Involvement and consultation: whether the client was involved in each decision to the extent their capacity allowed, and who else you consulted (family, care providers, professionals).
Capacity changes: whether the client’s capacity changed during the period — no separate medical assessment is required for the report.

The gifts question deserves care: an attorney or deputy’s gifting is limited to what is customary or charitable — the widely used practical reference point is £500 per recipient per year, from OPG case practice. Anything larger needs the court’s authority.

3. Professional deputies and the OPG105

Professional deputies also submit the OPG105 — an annual costs estimate — with the deputyship report, and their bills are assessed against it: if billed costs exceed the estimate by 20% or more, an explanation is owed to the Senior Courts Costs Office. Family deputies do not file the OPG105.

4. The records that make it easy

The report is one day’s work if the year’s records exist: bank statements filed as they arrive, every significant decision logged with its reason at the time, receipts kept for anything unusual, and a running reconciliation so the income-and-expenditure totals are never reconstructed. The UK LPA product keeps OPG-format records for attorneys — the same record discipline a deputy needs, with a decision log, receipts, and an annual summary you can transcribe straight into OPG103.

FAQ

What form does a UK deputy report on?

Property and financial deputies complete form OPG103 (the deputy report for property and financial decisions), annually. Professional deputies additionally file the OPG105 costs estimate with it.

When is the deputy report due?

Within two months of the end of your reporting period, which runs 12 months from the date of your court order — not the tax year and not the date you received the order.

What happens if I do not send the OPG my report?

The OPG can increase the level of supervision and, ultimately, apply to the Court of Protection to have you removed and another deputy appointed. If you cannot meet the deadline, request an extension from the OPG before it passes.

Can a deputy make gifts on the client’s behalf?

Only within limits: seasonal or customary gifts, or gifts to charities the client supported, consistent with the client’s own values and means. The £500-per-recipient-per-year figure is the widely used practical reference point from OPG practice; larger gifts need Court of Protection authority.

This guide is general information, not legal advice. Rules vary by jurisdiction and change over time — confirm the specifics with the court, agency, or a qualified professional.

More guides

Keeping records as an LPA attorney — what to record and the £500 gift rule.
Conservatorship accounting deadlines — CA, TX, and UK deadlines compared.
What is fiduciary accounting? — the record every fiduciary role shares.
OPG deputy report: what the OPG checks — the four desk checks behind the form.

← All guides · Open UK LPA →