Last reviewed: September 2026 When planning for the future, two of the most important legal roles to understand are an attorney under a power of attorney and an executor of a will. Both roles involve trust, responsibility and decision-making on behalf of someone else. However, they apply at very different stages. An attorney acts during a person's lifetime. An executor acts after that person has died. This distinction is important. A power of attorney does not continue after death, and an executor does not have authority to manage someone's affairs during their lifetime. Confusing the two can cause delays, disputes and practical problems, particularly when families are dealing with illness, loss of capacity or probate. This guide explains the difference between an attorney and an executor, what each role involves, when their authority starts and ends, and what can happen if concerns arise about how either role has been carried out.
A power of attorney is a legal document that allows one person to appoint another person, or more than one person, to make decisions or act on their behalf.
The person making the power of attorney is usually called the donor. The person appointed to act is called the attorney.
In England and Wales, the most common type is a Lasting Power of Attorney, often shortened to LPA. An LPA is designed to help if the donor becomes unable to make decisions for themselves in the future. It can also provide practical support with financial affairs during the donor's lifetime, depending on the type of LPA and how it has been set up.
There are two main types of LPA: a Property and Financial Affairs LPA and a Health and Welfare LPA.
A Property and Financial Affairs LPA allows attorneys to deal with the donor's money and property.
This can include managing bank accounts, paying bills, collecting pensions or benefits, dealing with investments, managing property and, where appropriate, selling a home.
A Property and Financial Affairs LPA can usually be used once it has been registered with the Office of the Public Guardian, provided the donor has given permission for it to be used while they still have capacity. It can also be used later if the donor loses mental capacity.
This flexibility can be useful where someone wants trusted people to help with practical financial matters before capacity is lost, for example because of illness, mobility issues or difficulty managing paperwork.
However, attorneys must act within the authority given by the LPA. They should follow the donor's wishes while the donor can make their own decisions, and act in the donor's best interests where the donor lacks capacity.
A Health and Welfare LPA allows attorneys to make decisions about the donor's personal welfare if the donor can no longer make those decisions themselves.
This may include decisions about medical treatment, care arrangements, daily routine, moving into a care home and, if specifically authorised, life-sustaining treatment.
Unlike a Property and Financial Affairs LPA, a Health and Welfare LPA can only be used when the donor lacks mental capacity to make the particular decision at the relevant time.
This means an attorney cannot simply take over health and welfare decisions while the donor is still able to decide for themselves.
An attorney's authority ends when the donor dies.
This is one of the most important differences between an attorney and an executor. Even if the attorney managed the donor's bank accounts, bills, care fees and property for many years, they cannot continue acting under the LPA after death.
Once the donor has died, the attorney should stop using the LPA and should not make further transactions from the donor's accounts unless they have separate legal authority in another capacity.
The death should also be reported to the Office of the Public Guardian. The attorney should send the original LPA and any certified copies to the Office of the Public Guardian. GOV.UK guidance should be checked at the time, as proof of death requirements can depend on the circumstances. Current guidance states that a copy of the death certificate must also be sent if the donor died outside the United Kingdom, and the Office of the Public Guardian may request proof of death in other cases.
The practical responsibility for dealing with the deceased person's estate then passes to the executors named in the will, or to the administrators if there is no valid will.
An executor is the person appointed in a will to administer the estate after death.
The executor's role is connected to probate and estate administration. They are responsible for identifying assets and debts, valuing the estate, dealing with Inheritance Tax reporting where required, applying for a Grant of Probate if needed, collecting assets, paying liabilities and distributing the estate according to the will.
Executors only act after death. They have no legal authority to manage the person's affairs during their lifetime simply because they are named in the will.
For example, a person may know that they have been appointed as executor in a parent's will, but that does not allow them to access the parent's bank accounts or make decisions for them while the parent is alive. If help is needed during lifetime, the correct document is usually a power of attorney, not a will.
Probate is the legal process that confirms an executor's authority to deal with a deceased person's estate.
Where there is a valid will and the named executor is applying, the court may issue a Grant of Probate. This document proves to banks, investment companies, HM Land Registry and other organisations that the executor has legal authority to deal with the estate.
A Grant of Probate may be needed where the deceased owned property in their sole name, held significant savings or investments, or where an asset holder asks for formal proof before releasing funds.
If there is no valid will, or where no executor can act, the estate may instead require Letters of Administration, and the person appointed is known as an administrator rather than an executor.
Although attorneys and executors both handle important legal and financial responsibilities, their roles are separate.
An attorney acts during the donor's lifetime. An executor acts after death.
An attorney is appointed by a power of attorney. An executor is appointed by a will.
An attorney's authority comes from the LPA or other power of attorney document and, for an LPA, registration with the Office of the Public Guardian. An executor's authority comes from the will, but third parties often require a Grant of Probate before releasing assets.
An attorney manages decisions and affairs for the donor while the donor is alive. An executor administers the estate after death and distributes assets to beneficiaries.
An attorney must act within the authority of the LPA, follow the donor's wishes while the donor has capacity to make their own decisions, and act in the donor's best interests where the donor lacks capacity. An executor must act in the interests of the estate and administer it according to the will and the law.
An attorney's authority ends at death. An executor's role begins after death.
This is the central point. A power of attorney is for lifetime decision-making. An executor is for estate administration after death.
Yes. It is common for the same trusted person to be appointed as both attorney and executor.
For example, an adult child may be appointed as attorney under a parent's LPA and also named as executor in the parent's will. This can provide continuity because the person may already understand the parent's finances, assets, care arrangements and wishes.
However, the roles must still be kept separate.
While the donor is alive, the person acts as attorney under the LPA. When the donor dies, the attorney role ends. If that same person is also named as executor, they then act in a new capacity as executor of the estate.
They should be careful not to assume that because they handled the finances during lifetime, they can automatically continue using the same authority after death. Banks and other institutions will usually require death notification and may then ask for a Grant of Probate before releasing estate funds.
When the donor dies, the attorney should stop using the LPA immediately.
They should notify the Office of the Public Guardian and send the original LPA and any certified copies. If the donor died outside the United Kingdom, current GOV.UK guidance states that a copy of the death certificate must also be sent. In other cases, the Office of the Public Guardian may verify the death itself or request proof of death if needed.
The attorney should also inform banks, pension providers, care providers and other relevant organisations that the donor has died. They should preserve financial records, statements, receipts and correspondence.
If the attorney is also the executor, those records will be needed for probate and estate administration. If someone else is the executor, the attorney should be prepared to provide information and hand over relevant documents.
This does not mean the attorney has done anything wrong. It simply reflects the change in legal authority. Lifetime decision-making has ended, and estate administration has begun.
An attorney's actions during the donor's lifetime can have a significant impact on probate.
Executors may need to understand what happened to the deceased person's finances before death. This can include reviewing bank statements, gifts, property transactions, care fees, investments, transfers between accounts and payments made by the attorney.
This information may be needed to value the estate, complete Inheritance Tax reporting, identify lifetime gifts, prepare estate accounts and respond to questions from beneficiaries.
If the attorney kept clear records, the probate process is usually easier. If records are missing, incomplete or unclear, executors may need to investigate further.
This is one reason attorneys should keep detailed records throughout their appointment. They may need to explain decisions later, particularly if beneficiaries are concerned about the value of the estate.
Yes. Executors may need to review an attorney's actions if there are concerns about how the donor's money or property was managed before death.
This can happen where large withdrawals were made, gifts were given, property was sold, money was transferred to the attorney or family members, or the estate is smaller than expected.
Attorneys must act within the scope of their authority, follow the donor's wishes while the donor can make their own decisions, and act in the donor's best interests where the donor lacks capacity. They should not treat the donor's money as their own. They should also be cautious about making gifts, as attorneys have limited authority to make gifts unless the LPA, the law or the Court of Protection permits it.
If there are serious concerns, the executor may need legal advice. In some cases, it may be necessary to request records, ask the attorney for an explanation, involve the Office of the Public Guardian, or consider a claim to recover money for the estate.
Attorneys often misunderstand the limits of their role.
An attorney cannot make or change the donor's will. A will is a personal document and cannot be created or amended by an attorney under an LPA.
Attorneys also have limited powers to make gifts. Small customary gifts may be allowed in appropriate circumstances, such as birthday or seasonal gifts, but larger gifts, estate planning gifts or gifts designed to reduce Inheritance Tax usually require careful advice and may require Court of Protection approval.
This is important because gifts made during lifetime can affect the estate, Inheritance Tax and beneficiary entitlement after death. Executors may need to review any significant gifts when administering the estate.
One common misunderstanding is that a power of attorney continues after death. It does not. Once the donor dies, the attorney's authority ends.
Another misunderstanding is that being named as executor gives someone authority during the person's lifetime. It does not. Executors only act after death.
Families may also assume that probate is unnecessary if someone had power of attorney. This is incorrect. Probate may still be required if the deceased owned property, investments or substantial assets in their sole name.
Another common issue is assuming that the same person can simply carry on as before if they are both attorney and executor. In reality, their legal role changes on death. They should stop acting under the LPA and then deal with the estate in their capacity as executor, where appropriate.
Understanding these distinctions helps avoid mistakes at a sensitive time.
Disputes can arise where beneficiaries believe an attorney mismanaged money before death, or where an attorney feels unfairly criticised by beneficiaries or executors.
There may also be disputes where the attorney and executor are different people and there is disagreement about records, transactions, care fees, gifts or access to financial information.
These disputes can become part of a wider contentious probate issue, particularly where the estate is smaller than expected or where one family member had significant control over the deceased person's finances before death.
Early legal advice can help establish what information is needed, whether concerns are justified and what steps should be taken. In some cases, a clear explanation and proper accounting may resolve the issue. In others, formal action may be required.
Choosing the right person is important.
An attorney should be trustworthy, organised, financially responsible and able to understand the donor's wishes, follow the limits of the LPA and make best interests decisions where the donor lacks capacity. They may need to deal with banks, care providers, healthcare professionals, benefits, pensions and property.
An executor should be organised, impartial and willing to take on the responsibilities of estate administration. They may need to deal with probate, tax, beneficiaries, debts, property sales and estate accounts.
Some people appoint the same person as attorney and executor for continuity. Others prefer to separate the roles. For example, they may appoint family members as attorneys but appoint a solicitor or professional executor to administer the estate.
There is no single right answer. The best choice depends on family relationships, the complexity of the assets, the likelihood of disputes and whether the proposed person has the time and ability to take on the role.
In some cases, appointing a professional can provide reassurance.
A professional attorney may be suitable where there is no trusted family member available, where family relationships are difficult, or where the donor has complex finances.
A professional executor may be helpful where the estate includes property, business assets, trusts, agricultural assets, foreign assets, complex tax issues, vulnerable beneficiaries or a risk of family disputes.
Professional involvement can also reduce pressure on family members at a difficult time. It provides an independent person or firm to manage the legal and administrative responsibilities.
However, professional appointments should be considered carefully, including the likely costs and the level of support needed.
A power of attorney and an executor are not the same thing.
An attorney acts during the donor's lifetime, helping with financial, property, health or welfare decisions depending on the type of power of attorney. An executor acts after death, administering the estate and carrying out the terms of the will.
The attorney's authority ends when the donor dies. The executor's role begins after death, although a Grant of Probate may be needed before banks, investment providers or HM Land Registry will release or transfer certain assets.
The same person can be both attorney and executor, but they must understand that these are separate legal roles. Keeping clear records, acting within the correct authority and taking advice when needed can help avoid disputes and protect everyone involved.
At Premier Solicitors, we advise clients on powers of attorney, wills, probate and estate administration.
We can help you prepare a Lasting Power of Attorney, choose suitable attorneys, appoint executors in your will and understand how these roles work together as part of wider lifetime and estate planning.
We also support attorneys, executors and beneficiaries where concerns arise about financial management, probate, estate administration or disputes between family members.
Where appropriate, Premier Solicitors can act as a professional executor, providing impartial and experienced support for more complex estates.
For clear, practical advice on powers of attorney, executors, probate or estate administration, contact Premier Solicitors today on 01234 358 080 or submit an enquiry through our contact page.
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