A power of attorney is a legal document which allows someone to grant powers to a trusted person or persons (their attorneys) to look after their financial affairs and/or their personal welfare. Powers of attorney provide authority to attorneys to manage the granter's affairs in the event that the granter becomes incapable at some point in the future.

It is essential that the granter has capacity when putting their power of attorney in place. This would traditionally involve meeting with a solicitor at their office or a medical practitioner who would interview the granter and certify their capacity.