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UK Private Client weekly: Court of Protection on life-sustaining treatment; HMRC, SDLT/ATED and VAT changes; Finance Bill 2026; charity regulation; contentious trusts; Scottish OPG fees

Published on: 05 March 2026

Published by a LexisNexis Private Client expert
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Court of Protection

OPG publishes updated guidance on solicitor client accounts for deputyship funds

The Office of the Public Guardian (OPG) has issued refreshed guidance setting out its approach to operating client accounts for people under a deputyship order. It outlines the administration of deputyship monies via client accounts and confirms how deputies should act in line with the Mental Capacity Act 2005 (MCA 2005), the Solicitors Regulation Authority Accounts Rules 2011 (SARs) and the MCA Code of Practice. The update also makes clear that OPG does not oppose the interim use of a general client account for day-to-day transactions while a distinct deputyship account is being opened. See: LNB News 26/02/2026 38. Source: Solicitor client accounts—GOV.UK. Court considers whether a clinical...

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