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  1. Further to our announcement on 29 September 2021 Remuneration awards to include VAT advising that Professional Financial Guardians should no longer claim VAT, in addition to the sum of remuneration awarded, PLEASE NOTE this office has decided to suspend this direction/guidance with immediate effect. This suspension will allow for a further review of the legal position and further consultation, if required. Apologies for any inconvenience caused. We will revert with a full and final decision
  2. Search Example for year 1 If this is the first time you have completed the account you will need to tell us about all of the fees and expenses associated with obtaining the guardianship order If legal or conveyancing expenses for the sale or purchase of property were incurred
  3. As part of the guardianship application process prospective lay guardians are asked to complete a 'declaration form' The form seeks information about the lay guardian’s circumstances, order. The information captured at this stage provides the court with adequate information to fully, be sent to us along with intimation of the summary application. When we receive the form, a copy, may flag concern in respect of their suitability. For further information please email
  4. appointment You will either have been appointed as a guardian or an interim guardian. Interim powers are usually granted when there is a matter to be dealt with urgently ahead, , they should contact the local authority or the Mental Welfare Commission for further information. As we, certificate of appointment along with inventory of estate and management plan forms. You should note, . If the adult has heritable property outside Scotland, you will need to inform the appropriate
  5. immediately to allow decisions to be taken; New applications for intervention and guardianship orders, along with any urgent court orders; Urgent Inventories of Estate, Management Plans and Applications, : Preparing an inventory, management plan, account, renewing authority etc
  6. Attorneys are reminded to tell us about any changes to a registered power of attorney. Changes include: death of a granter or an attorney, changing address, bankruptcy, resignation etc.More information about attorney duties in relation to changes in circumstance is available from the website
  7. We provide an (optional) attorney declaration form that can be used to record that a named attorney is willing to act in terms of the PoA. This form has been updated to include information for attorneys on what their duties and responsibilities are, therefore although the form is not mandatory, we do strongly encourage its use
  8. Please note that we are working with a skeleton staff. To ensure that essential services are maintained as far as possible we have prioritised our work and will be focussing on processing critical work. We ask that you email us instead of telephoning as we can get more work processed this way. Urgent enquiries should be clearly marked as URGENT, explaining the reason for the urgency, and emailed to opg@scotcourts.gov.uk Thank you for your co-operation
  9. may only inform us about changes to your own address. Any other changes will be notified to us, or any attorney (including substitutes) has changed address since the PoA was registered please, of their resignation. This should include a signed letter from you as the named substitute attorney confirming, (including substitutes) have changed address since the PoA was registered. It is important that we, attorney resigns. Taking up the role when an attorney becomes incapable If an attorney becomes
  10. what the PoA could look like and the type of information that is included in a PoA see our section