Remuneration is a payment made to a financial guardian from the adult's estate to compensate them for acting as guardian. The amount of remuneration we set depends on the value of the adult's estate at the start of an accounting period.
The new rates apply to accounts due and lodged after 1 April 2026.
First accounts
| Capital Value of Estate* | Remuneration as % of Value |
Min.
Award |
Max.
Award |
|---|
| £0 to £100,000 | 5.25% | £900 | £5,250 |
| £100,001 to £250,000 | 4.75% | £5,250 | £11,875 |
| £250,001 to £500,000 | 4.00% | £11,875 | £20,000 |
| £500,001 to £750,000 | 3.50% | £20,000 | £26,250 |
| £750,001 to £1,000,000 | 3.25% | £26,250 | £32,500 |
| £1,000,001 and above | 3.00% | £32,500 | £33,500 |
Second and subsequent accounts
| Capital Value of Estate* | Remuneration as % of Value |
Min.
Award |
Max.
Award |
|---|
| £0 to £100,000 | 4.75% | £885 | £4,750 |
| £100,001 to £250,000 | 4.25% | £4,750 | £10,625 |
| £250,001 to £500,000 | 3.50% | £10,625 | £17,500 |
| £500,001 to £750,000 | 3.25% | £17,500 | £24,375 |
| £750,001 to £1,000,000 | 3.00% | £24,375 | £30,000 |
| £1,000,001 and above | 2.75% | £30,000 | £31,000 |
*The capital value of the estate excludes heritable property which the adult is currently living in or where the adult mostly lived.
The uplift payment rate will increase to £160 per hour, up to a maximum of 10% of the adult’s estate at the close of the accounting period (excluding heritable property). The new rate applies to accounts due and lodged after 1 April 2026.
Professional financial guardians may add VAT to any remuneration awarded including any uplift amount awarded. See the
remuneration webpage for more information.