But what happens to a PoA when the person it relates to has passed away?

The simple answer is that a PoA ends when the person who granted it dies.

This is different from a Will, which sets out what should happen to someone’s estate after their death. Once a person dies, their attorney (the person who was trusted to manage their affairs when they were alive) can no longer act on their behalf, but their financial and legal affairs still need to be dealt with. Responsibility passes to the people appointed to administer the deceased person’s estate.

If you would like to learn more about the differences between a PoA and a Will, see our guide to Wills and Powers of Attorney

For anyone who has been acting as an attorney, understanding what happens next is important. 

Notifying the Office of Public Guardian (Scotland)

When the granter dies, the Office of the Public Guardian should be notified in writing. 

The notification should include the following:

Written notice - Write to the Office of the Public Guardian to confirm the granter’s death. Include the case reference number, the granter’s full name, address, date of birth, and date of death.

Proof of death - Provide a copy of the death certificate. The original does not need to be sent.

If a solicitor is involved, they may notify the Office of the Public Guardian in writing on behalf of the relevant parties. 

What happens to the deceased person’s estate?

Once the PoA ends, responsibility for dealing with these matters passes from the former attorney to the person responsible for administering the estate.

An estate consists of everything a person owned or was entitled to when they died, together with any debts or liabilities that must be dealt with. It can include:

• Property
• Money held in bank accounts
• Vehicles and personal possessions

• Investments and savings
• Debts and other liabilities
• Money owed to the deceased

What is an executor?

An executor deals with a deceased person’s estate. If there is a Will, it usually names the person or people responsible for administering the estate.

If there is no Will, the estate is intestate. In this case, the court can appoint an executor, known as an executor-dative. This is usually someone entitled to inherit, although the process depends on the circumstances.

Once appointed, and after obtaining Confirmation where required, the executor can manage the deceased person’s assets, debts and other financial affairs. They can then distribute the estate according to the Will or, if there is no Will, the rules of the Succession Act.

What happens to ongoing transactions after death?

Sometimes, an attorney may have been dealing with a financial or legal matter shortly before the individual died. For example, they may have been arranging the sale of a property, or communicating with a bank on the person’s behalf.

The fact that a transaction was already underway does not mean that the attorney’s authority continues after death. What happens to an outstanding transaction will depend on the circumstances and the nature of the matter involved. In some cases, the executor or person responsible for administering the deceased person’s estate may need to take over instead.

If there is any uncertainty about an outstanding transaction or how the estate should be dealt with, it is sensible to speak to a solicitor for advice.

Need support?

If you need some guidance on Power of Attorney, being executor of a will, or support with what happens next after a loved one has passed away, Austin Lafferty can help. Our experienced solicitors can provide tailored advice based on your circumstances.

For professional advice, contact us here.