Oh I see, I sincerely hope you manage to get everything sorted, Power of Attorney seems to be very popular these days, I guess you are thinking about when you get older and want your son to be able to handle matters if you are unable to do so! Can I make a suggestion, if you haven’t already done so perhaps you might consider a Joint Account with your son as the other joint holder, following the death of a very good friend recently I had dealings with various Financial Institutions, all of her accounts were closed following her death which meant her funeral and other expenses, so far incurred, have had to be paid for by myself and another person, we are yet to receive any repayment, this won’t happen until Inheritance Tax and Probate have been finalised, had my friend had a joint account access to funds would have been immediately available, just something for you to think about.