An arrangement between individual persons where one person (the principal) gives another person (the attorney) powers to act on the principal's behalf, and in the principal's name. This arrangement is commonly documented in writing by deed, and that document is commonly referred to itself as a power of attorney or POA. The power of attorney may be granted for general purposes relating to the principal's affairs, or it may specify particular matters in respect of which the attorney has power to act on behalf of the principal.

For further information about powers of attorney, see Toolkit, A toolkit for powers of attorney.