Quick answer
The donor of a Lasting Power of Attorney (LPA) is the person making the LPA — i.e. you, granting authority to others (your attorneys) to act for you. To be a donor you must be aged 18 or over and have mental capacity at the time you sign — meaning you understand the purpose and effect of the LPA. The certificate provider’s role is precisely to confirm this. The donor cannot be coerced or pressured; the LPA is invalid if it isn’t made of the donor’s free will. Donors can choose how many attorneys to appoint (one or many), how they must act (jointly, jointly and severally, or mixed), and what restrictions or preferences to include in the LPA instructions. Donors can revoke the LPA at any time while they retain capacity. This guide explains the donor’s role, the capacity requirement, the practical signing process, and the powers donors have while still capable.
Last reviewed: 24 May 2026 by the MP Estate Planning editorial team. Jurisdiction: England and Wales. Scotland and Northern Ireland have different probate and intestacy rules; the IHT thresholds are UK-wide.
Three rule changes you may need to consider (2026/27)
1. Pensions become subject to IHT from 6 April 2027. Most unused defined-contribution pension pots currently sit outside the estate for IHT — that ends on 6 April 2027 (gov.uk policy paper). HMRC estimates around 10,500 estates will face IHT for the first time as a result.
2. Business and agricultural property reliefs capped at £2.5m per person from 6 April 2026. Above the cap, only 50% relief applies — effective IHT of 20%. AIM shares dropped to 50% relief and do not use the £2.5m allowance (Saffery — APR/BPR reforms).
3. The NRB, RNRB and £2m taper threshold are frozen until 5 April 2031 following the 2024 and 2025 Budgets (gov.uk — NRB and RNRB freeze). With inflation, more estates will be pulled into IHT each year — a process commonly called “fiscal drag.”
Lasting Power of Attorney: Who Is the Donor?
If you’re setting up a Lasting Power of Attorney (LPA) in the UK, it’s essential to understand who the donor is—because everything in the LPA process revolves around them. So, when asking “Lasting Power of Attorney: who is the donor?”, the answer is simple yet legally significant: the donor is the person who makes the LPA and gives someone else the legal authority to act on their behalf.
In this article, we’ll explore the role, responsibilities, and rights of the donor in the LPA process. Whether you’re planning for your own future or helping a loved one, understanding the donor’s position is the foundation of a valid and effective power of attorney.
Need expert guidance setting up your LPA? Book a free consultation today. You can also view our clear and competitive pricing packages for all your estate planning needs.
Who Is the Donor in a Lasting Power of Attorney?
For the 2026/27 position, see our reference guide on this topic for further information from the MP Estate Planning UK editorial team.
For the 2026/27 position, see Can a Family Member Witness Power of Attorney in the UK? for further information from the MP Estate Planning UK editorial team.
In the UK legal system, the term “donor” refers to the person who is granting authority to another person (or people) to make decisions on their behalf. This authority is granted through the legal instrument known as a Lasting Power of Attorney (LPA).
The donor:
- Is the individual creating the LPA
- Must be over 18 years of age
- Must have full mental capacity at the time of making the LPA
- Chooses one or more attorneys to act on their behalf
The donor can set limits, preferences, and instructions that govern how the appointed attorney(s) can act.
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The Two Types of LPA and What They Mean for the Donor
When the donor makes a Lasting Power of Attorney, they must choose between (or create both of) the following types:
1. Property and Financial Affairs LPA
This allows the attorney(s) to manage the donor’s finances. This includes:
- Accessing bank accounts
- Paying bills or rent
- Buying or selling property
- Managing investments or pensions
Important: This LPA can be used while the donor still has mental capacity, if they give permission.
2. Health and Welfare LPA
This allows the attorney(s) to make decisions about the donor’s:
- Medical treatment
- Living arrangements and care
- Daily routines
- End-of-life care (if the donor explicitly allows this)
Note: This type can only be used after the donor has lost mental capacity.
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Donor’s Legal Rights and Responsibilities
Even though the donor is handing over power, they still retain full legal rights until that power is activated (and in many cases, even after that). Here’s what donors need to know:
1. The Right to Choose Attorneys
The donor can choose:
- Who will act as their attorney(s)
- Whether they act jointly, jointly and severally, or in different roles
- Replacement attorneys, in case the original ones are unavailable
2. The Right to Make Conditions
The donor can include specific preferences and instructions in the LPA. These might include:
- Limits on selling property
- Rules for financial transactions
- Wishes for medical treatment or care homes
3. The Right to Revoke the LPA
The donor can cancel or amend the LPA at any time as long as they still have mental capacity. This includes:
- Changing attorneys
- Updating instructions
- Revoking the LPA altogether
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Requirements to Be a Donor
To make a Lasting Power of Attorney, the donor must:
- Be at least 18 years old
- Be mentally capable of understanding the consequences
- Sign the document willingly and without pressure
To confirm this, a certificate provider (such as a solicitor or someone who has known the donor for at least 2 years) must sign the form, declaring the donor understands the LPA and is not being coerced.
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When Does the Donor’s Power Transfer to the Attorney?
Just because an LPA is created and registered, it doesn’t mean the attorneys can use it immediately. Here’s when the power transfers, depending on the LPA type:
- Property and Financial Affairs LPA: Attorneys can act as soon as the LPA is registered, with the donor’s permission. If the donor loses capacity, attorneys can then act without ongoing consent.
- Health and Welfare LPA: Attorneys can only act after the donor has lost mental capacity.
This ensures the donor retains control of their own decisions for as long as they are able to do so.
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Common Questions About Donors in a Lasting Power of Attorney
Can the donor still make decisions after the LPA is registered?
Yes. If the donor still has mental capacity, they can continue to make their own decisions. The attorney only steps in if the donor gives permission or loses capacity (depending on the LPA type).
Can the donor override the attorney?
Yes—if the donor has capacity, their decisions take priority, and attorneys must defer.
What if the donor wants to remove an attorney?
The donor can remove or replace an attorney by updating the LPA. This must be done through proper legal channels and, in most cases, requires registering a new LPA document.
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Real-Life Example: Understanding the Donor Role
Let’s say Margaret, 72, is preparing for the future. She appoints her daughter as attorney under a Property and Financial Affairs LPA. As the donor, Margaret:
- Chooses her daughter to act for her if she’s hospitalised or develops dementia later
- Includes instructions that her home can only be sold if she moves into care
- Signs the document after a solicitor confirms she understands her rights
Although the LPA is registered, her daughter can only act when Margaret allows her to—or if she loses capacity. This demonstrates the donor’s continued control and the importance of clear legal protections.
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Why the Donor Role Matters in Estate Planning
Being a donor in a Lasting Power of Attorney is not just a legal label—it’s about safeguarding your future and making your wishes legally binding. The donor holds the reins and can customise how, when, and to what extent attorneys can act.
Properly setting up an LPA is one of the most responsible things you can do for your peace of mind and your family’s future. To get it right, it’s best to speak with a professional who can guide you through your options.
Book a free consultation with Our team team today, or explore our fixed-fee LPA pricing for complete peace of mind.
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Conclusion
So, who is the donor in a lasting power of attorney? They are the person at the centre of the process—the one granting authority to trusted individuals for when help is needed most. As a donor, you remain in control of your life decisions for as long as you’re able, with a legal plan in place for the future.
Understanding your rights and responsibilities as a donor helps ensure your wishes are honoured and your assets and wellbeing are protected. Whether you’re just starting your LPA journey or ready to act, MP Estate Planning is here to help.
Start protecting your future today. Book your free consultation or review our pricing to take the next step.
What Makes a Donor’s LPA Legally Valid?
Signing a Lasting Power of Attorney document is not, by itself, enough to make it legally effective. Before an LPA can be used — and before any attorney can act under it — several formal validity requirements must be satisfied. In our experience, this is one of the most commonly misunderstood aspects of the donor role, and delays or errors at this stage can leave a donor unprotected at precisely the moment the LPA is needed most.
Execution: Witnesses and the Prescribed Form
The LPA must be made using the prescribed form set out under the Mental Capacity Act 2005 and the Lasting Powers of Attorney, Enduring Powers of Attorney and Public Guardian Regulations 2007. The donor must sign (or direct someone to sign on their behalf if they are physically unable to do so) in the presence of a witness aged 18 or over. That witness cannot be an attorney named in the same LPA. Each attorney must also sign a separate section of the form, confirming they understand their obligations. Any deviation from the prescribed execution requirements may result in the Office of the Public Guardian (OPG) rejecting the application, typically requiring the process to restart from the beginning.
The Certificate Provider: Confirming Capacity and Freedom From Undue Influence
Before the LPA is submitted for registration, a certificate provider must complete their section of the form. This is a safeguard that is easy to overlook but legally essential. The certificate provider — who must be either someone who has known the donor personally for at least two years, or a registered professional such as a GP or solicitor — confirms two things: that the donor appears to understand what they are signing, and that they do not appear to be acting under pressure or undue influence from another person. The certificate provider cannot be a family member, an attorney named in the LPA, or anyone who may benefit from the document. This requirement reflects the core principle of the Mental Capacity Act 2005, section 2, which establishes that capacity must be present at the time a decision is made — in this case, at the time of signing. Where a donor’s capacity may be borderline, our team would generally recommend involving a GP or solicitor as certificate provider, as this creates a clearer contemporaneous record should the LPA ever be challenged.
OPG Registration: The Final Step Before the LPA Has Any Legal Effect
Once the form is correctly executed and the certificate provider has signed, the LPA must be registered with the Office of the Public Guardian before it can be used. As of 2024, the registration fee is £82 per LPA, payable to the OPG. A donor making both a Property and Financial Affairs LPA and a Health and Welfare LPA will typically pay £164 in total, though a fee remission scheme exists for those on certain means-tested benefits. Registration currently takes several weeks, and the OPG carries out checks during this period. Crucially, a Health and Welfare LPA can only ever be used once it is registered — it cannot be used in an emergency on the basis that registration is pending. This is why our team consistently encourages donors to begin the registration process well in advance of any anticipated need, rather than waiting until capacity is already in question. Further guidance on the registration process is available directly from the OPG registration pages on GOV.UK.
Common Questions About Donors and Lasting Powers of Attorney
Who is the donor and attorney?
The donor is the person who creates the LPA — the individual who is granting legal authority to someone they trust. The attorney is the person (or persons) appointed by the donor to act on their behalf, whether in relation to property and finances, health and welfare, or both. The two roles are distinct: the donor holds the underlying legal rights and sets the parameters of the authority granted, while the attorney is the person who exercises that authority, subject to any conditions or restrictions the donor has included in the document. With over 6 million LPAs now registered with the OPG in England and Wales, both roles are increasingly familiar — yet the boundaries between them are still frequently misunderstood in practice.
How is an LPA different from a will?
A will deals with what happens to a person’s estate after they die — it governs the distribution of assets and the appointment of executors following death. An LPA, by contrast, operates during the donor’s lifetime and addresses who can make decisions on the donor’s behalf if they lose mental capacity or, in the case of a Property and Financial Affairs LPA, if they simply choose to delegate certain decisions. The two documents serve different purposes and are generally considered complementary rather than interchangeable in a well-considered estate plan.
What are the benefits of having an LPA?
Without a registered LPA, there is no straightforward legal mechanism for a family member or trusted person to manage another adult’s finances or make healthcare decisions on their behalf. If capacity is lost without an LPA in place, the only route available is typically an application to the Court of Protection for a deputyship order — a process that is generally significantly more time-consuming, more costly, and more distressing than having arranged an LPA in advance. An LPA also allows the donor to choose their attorney while they still have capacity to make that choice thoughtfully, rather than having the decision effectively made for them by the court. In our experience, the relatively modest registration cost of £82 per LPA compares favourably with the potential cost of deputyship proceedings, which can run to several thousand pounds.
Is a power of attorney any good after someone dies?
No. A Lasting Power of Attorney — or any power of attorney — ceases to have any legal effect upon the death of the donor. At the point of death, the authority granted to the attorney ends automatically, regardless of whether the LPA has been registered or whether the attorney has been actively using it. From that point forward, authority to deal with the deceased’s estate passes instead to the executors named in the donor’s will, or, where there is no will, to administrators appointed under the rules of intestacy. This is one of the reasons why an LPA and a will are both considered important components of estate planning: they cover different stages and different circumstances.
What did donors with Enduring Powers of Attorney need to know?
Enduring Powers of Attorney (EPAs) were the predecessor to LPAs and could be created before the Mental Capacity Act 2005 came into force on 1 October 2007. EPAs made and signed before that date remain legally valid and do not need to be replaced with an LPA, though they must still be registered with the OPG if the donor has lost or is losing mental capacity. However, EPAs only cover property and financial affairs — they do not extend to health and welfare decisions. Donors who hold a valid EPA but wish to also grant authority over health and welfare matters would generally need to create a new Health and Welfare LPA to achieve that. Our team would typically recommend reviewing any existing EPA alongside a broader estate planning review to assess whether its scope remains appropriate for the donor’s current circumstances.

