The annual property and affairs report is not an exam you can fail on style — it is a reconciliation the OPG runs against your previous year. Know the four checks and the report writes itself.
The deputyship order sets the reporting cycle — commonly the anniversary of the order. The OPG sends the form in advance; the online version lives in your OPG deputy account. Health and welfare deputies report less often, but property and affairs deputies with money over roughly £21,000 also face an annual supervision fee and annual reporting.
The form asks for the value of every account and asset at the reporting date. The OPG’s desk check is simple arithmetic: last year’s total, plus income, minus purchases, should be close to this year’s total. A £15,000 drop with no explanation is the classic trigger. Where money moved (a maturing bond, a house sale, a transfer to an ISA), say so in the notes — a one-line explanation prevents a month of correspondence.
The report groups spending into categories such as personal items and activities, care and support, accommodation costs, gifts (subject to the rules), and household bills. The OPG looks for plausibility against the person’s means, and for the two red flags: spending that seems high relative to income, and gifts that exceed the ordinary gifting allowance without a court order.
Lay deputies declare out-of-pocket expenses (postage, travel, phone for managing affairs) and must not pay themselves a wage unless the order allows it. Professional deputies declare remuneration under the applicable rate scheme. The form also asks whether the person’s circumstances changed — a move into residential care changes both the spending pattern and often the benefits position, so declare it.
A running ledger tagged by category makes the report a summary exercise. The UK LPA attorney tool keeps exactly that ledger and produces OPG-shaped annual summaries.
The reporting date is set in the deputyship order, commonly the anniversary of the order date, and the OPG posts a paper or online form ahead of it. Property and affairs deputies usually report annually; health and welfare deputies typically report every two years. Missing the date is the fastest route to a supervision escalation.
Balances for every account and asset held for the person at the reporting date: current accounts, savings, ISAs, premium bonds, property, and any investments. The OPG compares the totals with the previous report, so a large unexplained drop triggers a follow-up.
The form asks for category totals rather than itemised receipts, but the OPG can request supporting records during supervision. Keeping a running ledger by category means the annual report is a five-minute summary instead of a weekend of bank-statement archaeology.
Professional deputies (solicitors, accountants) charge under Court of Protection rates. Lay deputies may claim reasonable out-of-pocket expenses but not an hourly wage, unless the court has expressly authorised remuneration in the deputyship order. The report asks you to declare any remuneration and expenses claimed.
This guide is general information, not legal advice. Rules change and individual orders vary — confirm the specifics with the OPG or a qualified professional.