Enduring Power of Attorney in Hong Kong: How an EPA Works
An Enduring Power of Attorney in Hong Kong is a legal instrument under the Enduring Powers of Attorney Ordinance (Cap. 501). It lets a person appoint one or more attorneys to manage their property and financial affairs if they later lose mental capacity, and it must be registered at the High Court before the attorney acts.
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An Enduring Power of Attorney is made on the prescribed form in Cap. 501A and registered at the High Court. Generated illustration. No real person is depicted.
On this page
- What an Enduring Power of Attorney is and what it is for
- What an EPA in Hong Kong can and cannot decide
- Who can make an EPA and who can be appointed attorney
- What the Enduring Powers of Attorney Ordinance requires for validity
- How an EPA is registered after the donor loses mental capacity
- What an attorney must not do under an EPA
- Common questions
What an Enduring Power of Attorney is and what it is for
An Enduring Power of Attorney (EPA) is a legal instrument made under the Enduring Powers of Attorney Ordinance (Cap. 501), enacted in 1997, by which a person who is still mentally capable appoints attorneys to manage that person's property and financial affairs after capacity is lost. Section 4(1) adds that the power is not revoked by any subsequent mental incapacity of the donor.
What happens if there is no EPA
A committee of the estate may be appointed under the Mental Health Ordinance (Cap. 136) to manage the property and affairs of a mentally incapacitated person. A guardianship order may be granted by the Guardianship Board for mentally disabled persons over 18. The Guardianship and conservatorship guide covers those orders.
What an EPA in Hong Kong can and cannot decide
Cap. 501 confines an EPA to property and financial affairs. The Law Reform Commission states that it cannot cover the donor's health care, and section 8(1)(b) requires the instrument to specify the matters, property or affairs covered.
| Matter | Within an EPA | What the source states |
|---|
| Property and financial affairs | Yes | Power over property and financial affairs |
| Named assets, accounts or affairs | Yes, if named | Section 8(1)(b): the matters, property or affairs must be specified |
| Trusts or discretions held as trustee | Yes | Section 8(3)(a): the attorney may exercise them and give a valid receipt |
| Benefit for the attorney or others | Limited | Section 8(3)(b): needs the donor might provide for |
| Gifts to relatives and charity | Limited | Section 8(3)(c) and (4): limited seasonal, birth, marriage and charity gifts |
| Health care, residence and daily welfare | No | An EPA covers property and financial affairs only |
The accounts or assets from which care costs are paid can be specified in the EPA, since these are property matters. Families choosing a provider use home care agencies in Hong Kong separately.
Who can make an EPA and who can be appointed attorney
Section 5(1) of Cap. 501 requires the donor to have the requisite mental capacity when the power is created, and defines mental capacity by reference to section 1A of the Powers of Attorney Ordinance (Cap. 31): a person is mentally incapable if mental disorder or mental handicap leaves him or her unable to understand the power's effect, decide to grant it, or communicate that wish.
Section 6(a) provides that an individual attorney must have attained the age of 18 and must not be bankrupt or mentally incapable when executing the EPA, and a trust corporation may act under section 6(b). Section 15(1) requires multiple attorneys to act jointly or jointly and severally.
What the Enduring Powers of Attorney Ordinance requires for validity
- Use the prescribed form in the Schedules to the Enduring Powers of Attorney (Prescribed Form) Regulation (Cap. 501A): Form 1 for one attorney, Form 2 for more than one.
- Specify what the attorney may do. Section 8(1)(b) requires the matters, property or affairs to be stated, and form blanks must be filled in or deleted.
- State that the power endures. The prescribed form records the donor's intention that the power continues despite mental incapacity, and section 4(1) gives that intention effect.
- Keep the witnesses independent. Section 5(2)(aa) bars the witnessing solicitor or registered medical practitioner, their spouses and relatives from also being attorney.
- Sign before both witnesses. Section 5(2)(a) requires signature before a solicitor and a registered medical practitioner, either together, or with the solicitor signing not more than 28 days after the practitioner.
- Obtain the two certificates. Section 5(2)(e) requires the registered medical practitioner to certify the donor was mentally capable, and section 5(2)(d) requires the solicitor to certify the donor appeared to be mentally capable.
- Have the attorney sign before a witness. Cap. 501A requires the witness to sign and give full name and address, and the donor cannot witness the attorney's signature.
How an EPA is registered after the donor loses mental capacity
Section 4(3) of Cap. 501 provides that in the event of the subsequent mental incapacity of the donor, the attorney shall not do anything under the authority of the power unless or until it is registered. The Judiciary sets out how registration is applied for.
- Apply as soon as practicable. Section 4(2) requires the attorney who has reason to believe the donor is or is becoming mentally incapable to apply under section 9 for registration of the instrument.
- Book an appointment. The Judiciary states that from 6 July 2026, advance booking through the High Court Registry e-Appointment System is required to attend the Registry, whether or not the applicant is legally represented.
- Prepare the covering letter. The Judiciary states the application must give the names and addresses of the donor and of the attorney or each attorney, and state whether clauses 2 and 3 of Part A of Form 1 or clauses 3 and 4 of Part A of Form 2 are varied.
- Lodge the documents and pay the fee. The Judiciary states the original and a certified copy are lodged with the practising certificates of the witnessing solicitor and registered medical practitioner, and that HK$440 is payable under the High Court Fees Rules (Cap. 4D).
- Await the Registrar's letter. The Judiciary states the documents are lodged at Room LG158 (Counter 4), LG1, High Court Building, 38 Queensway, and the Registry then issues a letter signed by the Registrar giving the registration date and number.
Section 4(5) lets the attorney act pending registration only to maintain the donor or prevent loss to the estate. Under section 6 of Cap. 501A the prescribed form may name the donor, any attorney not joining in the application, and up to two other persons to be notified before applying. Failure to notify does not invalidate the EPA, but under section 19 the court may draw an adverse inference.
What an attorney must not do under an EPA
Section 12(1) states that an attorney's duties towards the donor are of a fiduciary nature, and section 12(2) requires the attorney to keep proper accounts and records, avoid conflicts of interest with the donor, and not mix the donor's property with other property.
Section 4(3) bars any act after the donor's incapacity until the EPA is registered, and section 8(1)(b) bars any act outside the matters specified. Section 8(3)(b) allows benefit only for needs the donor might be expected to provide for, and section 8(3)(c) allows only limited gifts.
Section 11(1) lets the court, on the application of an interested party, require the attorney to produce records and accounts and order their auditing, revoke or vary the power, or remove the attorney. Agetide lists residential care homes in Hong Kong separately.
Common questions
Can an EPA be made after someone has already lost mental capacity?
No. Section 5(1) of Cap. 501 requires the donor to have mental capacity when the power is created, and the Law Reform Commission states that a purported grant by a donor who lacks it is void. Without an EPA, the routes are a committee of the estate or a guardianship order.
Does an EPA take effect as soon as it is signed?
Not after the donor loses capacity. Section 4(3) of Cap. 501 provides that in the event of the subsequent mental incapacity of the donor, the attorney shall not do anything under the authority of the power unless or until it is registered. The donor may specify a later start date or event.
Can an EPA cover health care or where the donor lives?
No. Cap. 501 limits an EPA to the donor's property and financial affairs, and the Law Reform Commission states that it cannot cover the donor's health care. Residence and daily care are matters the sources place with guardianship rather than with an EPA.
What happens if the attorney does not register the EPA?
Section 4(2) of Cap. 501 requires the attorney to apply for registration as soon as practicable once there is reason to believe the donor is or is becoming mentally incapable, and section 4(3) bars the attorney from acting until it is registered. Under section 11(1) the court may remove the attorney.
Family planning topics are indexed in the Agetide guides.
Topics
- enduring power of attorney
- legal planning
- mental capacity
- hong kong law
- caregiver planning
Related on Agetide
Related guides
Sources
- Hong Kong Judiciary. How to apply for registration of an Enduring Power of Attorney at the High Court, How to apply for registration of an Enduring Power of Attorney at the High Court. https://www.judiciary.hk/en/court_services_facilities/epa.html. Published: 2026. Accessed: 2026-10-14.
- Hong Kong e-Legislation, Department of Justice. Enduring Powers of Attorney Ordinance (Cap. 501). https://www.elegislation.gov.hk/hk/cap501. Published: 2026. Accessed: 2026-10-14.
- Hong Kong e-Legislation, Department of Justice. Enduring Powers of Attorney (Prescribed Form) Regulation (Cap. 501A). https://www.elegislation.gov.hk/hk/cap501A. Published: 2026. Accessed: 2026-10-14.
- Department of Justice, Government of the Hong Kong Special Administrative Region. Department of Justice - Archive - Enduring Powers of Attorney, Nature and Functions of an Enduring Power of Attorney. https://www.doj.gov.hk/en/archive/enduring_powers_of_attorney.html. Published: 2026. Accessed: 2026-10-14.
- Community Legal Information Centre (CLIC), The University of Hong Kong. Enduring Powers of Attorney, The essence of an EPA and what it can achieve. https://www.clic.org.hk/en/topics/enduring_Powers_of_Attorney/all. Published: 2026. Accessed: 2026-10-14.
- The Law Reform Commission of Hong Kong. Report on Enduring Powers of Attorney, Chapter 1: The existing law in Hong Kong. https://www.hkreform.gov.hk/en/docs/repa_e.pdf. Published: 2008. Accessed: 2026-10-14.
- Community Legal Information Centre (CLIC), The University of Hong Kong. Committee of Estate, Nature. https://www.clic.org.hk/en/topics/MentalCapacityLaw/management-of-welfare-property-and-affairs/committee_of_estate. Published: 2026. Accessed: 2026-10-14.
- Community Legal Information Centre (CLIC), The University of Hong Kong. Guardianship, Nature of guardianship. https://www.clic.org.hk/en/topics/MentalCapacityLaw/management-of-welfare-property-and-affairs/guardianship. Published: 2026. Accessed: 2026-10-14.
Written and edited by the desk collective The Longlight Desk. No individual is named as the author. Agetide editorial standards.
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