Annual account

You will be expected to send us a yearly record of your financial transactions with the adult's estate. We provide a form to allow you to do this. We will tell you when your annual review is due and the time period that it should cover.

What types of annual accounts are there?

The type of account requested is based on the circumstances of each case, we will either ask for a simplified or standard account. A simplified account will apply when the adult’s estate is less than £30,000. We are looking for you to provide general, low level information as the adult’s estate is under £30,000. However more detailed information is required if you have been asked to complete the standard account form.

How to complete the standard account

We hope that the following resources help you to complete the account form.

  • You can either watch our short video to find out how to complete theform
  • Alternatively, please refer to the sections below which detail examples of income or expenditure and how to list this:

Schedule 1      heritable property          Schedule 4      Other income     

Schedule 1      moveable assets             Schedule 5      Living expenses

Schedule 2      Interest payment            Schedule 6      Other expenses

Schedule 3      Income                              Summary

Please note that the relevant supporting information should be sent to this office along with the completed account form.

Is there a fee?

The Public Guardian charges a fee for reviewing your annual account. This is paid from the adult's estate. The amount due will depend on whether you are submitting a simplified account or standard account. We will tell you more about this in our letter when we ask for your account.

There are certain circumstances where you might be entitled to a fee exemption.

What happens next?

When we receive your documentation, we will carry out a review of the information and evidence you have supplied. We might have to contact you before we can approve the account if clarification or further information is needed. Once we are satisfied that the account is in order we will write to you to confirm that your account is approved. We will also return any supporting evidence that you sent us.

We will send you a certificate to prove that your account has been approved and to let you know the amount of remuneration due to you. Remuneration should be taken within 12 months from the date of award. It is important that you keep your certificate safe, as the company who provided the bond of caution may need to see it.