Controllership Annual Accounts Northern Ireland: What the OCP Requires Each Year

Being appointed as a Controller for your parent in Northern Ireland is not a one-off event. Every year, you must submit detailed vouched financial accounts to the Office of Care and Protection. Miss the deadline, submit incomplete records, or fail to provide adequate receipts, and the court can investigate, surcharge you personally, or replace you as Controller.

Here is exactly what the OCP expects and how to stay compliant.

What Annual Accounts Must Include

The OCP requires a complete picture of the patient's financial activity during the accounting period:

Income: every source of money coming in — state pension, private pensions, Attendance Allowance, rental income, savings interest, investment dividends, and any other payments.

Expenditure: every payment made from the patient's funds — care home fees, utility bills, clothing, toiletries, medical costs, professional fees (solicitor, accountant), insurance premiums, and property maintenance.

Asset balances: the value of all bank accounts, building society accounts, investments, and property at the end of the accounting period.

Supporting documents: the accounts must be "vouched" — meaning every figure is backed by bank statements, receipts, invoices, or correspondence. Physical receipts are required for transactions over £50.

The Spending Limits

As Controller, you operate under strict court-imposed spending restrictions:

• £500 threshold: you cannot spend £500 or more on a single item without the express written permission of the OCP. This includes major purchases, property repairs, new furniture, or any lump-sum payment
• Receipt rule: retain physical receipts for all transactions exceeding £50

These limits exist to protect the patient from financial abuse. If you need to make a large purchase — replacing a boiler, paying for dental surgery, buying specialist equipment — apply to the OCP in writing before committing to the expense.

Annual Court Fees

On top of the accounting work, the OCP charges an annual administration fee:

• £407 per year if the patient's funds are managed outside court (you hold the money in bank accounts you control)
• £570 per year if funds are held by the Court Funds Office

Additionally, the security bond must be renewed annually. The bond is an insurance policy protecting the patient's estate, and the premium is paid from the patient's funds. Bond costs vary based on estate value and insurer.

Using a Solicitor for Annual Accounts

Many family Controllers hire a solicitor to prepare and submit the annual accounts. The statutory rate for this work (post-June 2025) is £363 plus VAT and outlays (Category II uncontentious work). This fee is deducted from the patient's estate.

Whether you hire a solicitor or do the accounts yourself, the OCP's requirements are the same. Poor record-keeping is the single most common reason Controllers face court inquiries.

Short Procedure Orders: A Simpler Alternative

For smaller estates or situations where only limited authority is needed — for example, managing direct payments for domiciliary care — the OCP may grant a Short Procedure Order instead of a full Controllership. This is a faster and less burdensome court route, but it is granted at the OCP's discretion and is not suitable for complex estates with property, multiple accounts, or investment portfolios.

Practical Bookkeeping Tips

• Open a separate bank account in the Controller's name for the patient's funds — never mix personal and patient money
• Set up a simple spreadsheet with columns for date, description, amount, income/expense, and receipt reference
• File receipts chronologically in a dedicated folder or binder — the OCP may request originals at any time
• Record care home fee payments monthly with the care home's invoice number
• Note any DfC benefit changes (Attendance Allowance rate changes, pension uprating) with the relevant correspondence

Get the Controller Compliance Toolkit

The Northern Ireland Enduring Power of Attorney & Controllership Kit includes an annual accounts tracking worksheet, a spending limit reference card, and guidance on preparing your first annual submission to the OCP.

See more Northern Ireland guides →