An important distinction
What authority does a next of kin have?
Being somebody’s next of kin and being legally authorised to make decisions for them are not the same thing.
“Next of kin” is commonly used to describe a person’s closest relative or the person who should be contacted in an emergency.
It does not, by itself, give that person general legal authority to make decisions.
If somebody loses the mental capacity to make a particular decision, their husband, wife, civil partner, adult child or other close relative does not automatically acquire the right to manage their finances or make decisions about their care.
Family members may be consulted, particularly when health and welfare decisions need to be made. Being consulted, however, is not the same as having the legal authority to make the final decision.
Why this matters
A close family relationship does not replace a Lasting Power of Attorney. Without the appropriate legal authority, even a person’s nearest relative may be unable to deal with their bank, manage property or make decisions that the family assumed they could make.
Planning ahead
What does a Lasting Power of Attorney do?
A Lasting Power of Attorney allows a person—the donor—to appoint people they trust as attorneys.
The donor chooses who should act, whether the attorneys should act together or independently and whether any instructions or preferences should be included.
Property and Financial Affairs
This LPA can give attorneys authority to deal with matters such as bank accounts, bills, benefits, property and other financial arrangements.
Health and Welfare
This LPA can give attorneys authority to make decisions about matters such as care, medical treatment and where the donor should live.
Once registered, a Property and Financial Affairs LPA may be used while the donor still has mental capacity if the donor has chosen to allow this and agrees to the attorney acting.
A Health and Welfare LPA can only be used when the donor is unable to make the particular decision for themselves.
An LPA cannot be used until it has been registered by the Office of the Public Guardian.
If there is no LPA
If a person has lost mental capacity and no suitable LPA is in place, an application to the Court of Protection may be required. The court, rather than the individual, will then decide who should be appointed to act.
New this week
New guidance from the Office of the Public Guardian
On 3 September 2026, the Office of the Public Guardian published a communications toolkit to help organisations explain LPAs more clearly.
The resources are intended for organisations working with individuals, families and communities across England and Wales.
The toolkit includes:
- information explaining where to start with an LPA;
- a practical case study;
- material addressing the next-of-kin misconception;
- social-media content and graphics;
- guidance for people considering an LPA; and
- information for people preparing to act as attorneys.
The resources are available in English and Welsh and can be shared digitally or printed.
A useful resource, not a change in the law
The toolkit provides trusted material for public education. It does not alter how an LPA is made, signed or registered, and it should not be described as introducing new legal rights or requirements.
The Elephant Legal view
My interpretation
The importance of the new toolkit lies in communication.
Many people still associate LPAs entirely with old age. Others assume that a close family member will automatically be able to step in if they become unable to deal with something themselves.
Neither assumption provides a safe basis for planning.
An LPA is not simply about expecting illness or incapacity. It is about choosing, in advance, who should have authority if circumstances change.
That conversation should be clear and proportionate. This is not a reason to tell everybody that they must make an LPA immediately, nor should people be frightened into putting arrangements in place.
They should, however, understand the difference between being somebody’s closest relative and being legally appointed to act for them. Once that distinction is clear, they can make an informed decision about whether an LPA is appropriate.
For professionals, the toolkit is also a reminder that public legal education matters. Technical accuracy is essential, but information must also be presented in a way that people can understand and apply to their own circumstances.
Current registration time
The Office of the Public Guardian’s service status, updated on 1 September, continues to state that registering an LPA takes approximately eight to ten weeks. This includes the statutory four-week waiting period.
The registration period should be allowed for where somebody is planning ahead because of a forthcoming operation, a change in health, travel or another situation in which an attorney may be needed.
Procedural update
An updated Inheritance Tax calculation form
On 3 September 2026, HM Revenue & Customs added an updated version of the IHT400 calculation form.
The calculation form supports the IHT400 Inheritance Tax account. An IHT400 is required where Inheritance Tax is payable or where an estate does not qualify as an excepted estate.
HMRC has not announced a corresponding change to the underlying tax rules or stated that previous versions of the calculation form will automatically be rejected.
This should therefore be treated as an updated document rather than a new tax-policy development.
Use HMRC’s current form
Anybody preparing an IHT400 should avoid relying on a previously saved calculation form and begin with HMRC’s current IHT400 page on GOV.UK.
For Elephant Legal, matters requiring an IHT400 or specialist Inheritance Tax reporting remain matters for an appropriate probate or tax professional. This update does not change the scope of our Will or LPA services.
Status check
What has not changed this week?
LPA registration
The Office of the Public Guardian continues to advise that LPA registration takes approximately 8 to 10 weeks, including the statutory four-week waiting period.
Client communications should continue to explain that registration is not immediate.
Reform of Wills law
The Law Commission’s proposed modernisation of Wills law, including provision for electronic Wills, remains under government consideration.
Existing signing and witnessing requirements continue to apply.
Cohabitation and intestacy
The government consultation concerning possible inheritance rights for qualifying cohabitants has closed, but no new law has been introduced.
Unmarried partners do not currently have the same automatic inheritance rights as spouses or civil partners.
Probate applications
The probate application fee remains £526 for estates valued above £5,000.
Current probate and executor information should continue to use the £526 figure.
For advisers and referrers
Practical action points
Explain next of kin accurately
Avoid language that suggests a family relationship creates automatic authority to manage finances or make health and welfare decisions.
Discuss the two LPAs separately
Property and Financial Affairs and Health and Welfare LPAs provide different powers and operate differently. Clients should understand the purpose of each document.
Allow time for registration
Current communications should continue to allow approximately eight to ten weeks for the Office of the Public Guardian to process and register an application.
Use the OPG resources carefully
The new toolkit provides trusted supporting information, but professional communications should retain their own clear explanation, context and service boundaries.
Use the live IHT400 page
Professionals preparing an Inheritance Tax account should avoid relying on an older saved calculation form and begin with HMRC’s current GOV.UK page.
Further reading
Official sources
This briefing is based on current information from the Office of the Public Guardian, HMRC, HM Courts & Tribunals Service, the Ministry of Justice and the Law Commission.
The practical point
Closeness is not the same as legal authority
Being somebody’s next of kin does not automatically give a person the authority to manage their finances or make decisions about their care.
A Lasting Power of Attorney allows the individual to choose who should act, what authority they should have and how that authority should be exercised.
For professionals, this is an opportunity to explain an existing legal distinction more clearly. For individuals and families, it is an opportunity to consider whether their current arrangements would actually allow the right people to help if circumstances changed.