The Court of Protection Rules 2001

Final accounts

65.—(1) Every receiver shall, on the death or recovery of the patient for whom he has been appointed receiver, deliver his final account to the court within such time and in such manner as the court shall direct.

(2) On the discharge or death of a receiver, the receiver, or in the case of his death, his personal representatives, shall deliver a final account to the court within such time as the court shall direct.

(3) The court shall pass the final account of a receiver from the date of the receiver’s last account or, if no account of his has previously been passed, from the date of his appointment, unless in the opinion of the court the passing of such accounts may properly be dispensed with.

(4) If a balance is found due from a receiver or his estate, he or his personal representatives (as the case may be) shall pay it into court or otherwise deal with as the court may direct.

(5) If a balance is found due to the receiver or his estate, it shall be paid to him or his personal representatives (as the case may be) by the patient or out of the patient’s estate.

(6) On payment of any balance found due from a receiver, or if no balance is found due from him or the passing of his accounts has been dispensed with under paragraph (1), the security of the receiver shall be discharged.