http://www.publicguardian-scotland.gov.uk/faqs/index.asp
Q. Can a Scottish Power of Attorney (PoA) be used in England?
A. A Scottish PoA can be used in England if an Organisation (e.g. a bank) accepts its authority but if they do not there are difficulties. What the Organisation may require is an endorsement of the Scottish PoA from the English authorities [Public Guardian or Court of Protection] but the English legislation does not appear to permit these authorities to offer this endorsement. If a Scottish PoA can’t be used without an endorsement but one cannot get such an endorsement the Scottish PoA becomes a worthless document. It is recognised that this is an unacceptable position and perhaps not what was intended. The matter rests with England to agree and make any changes that are required.
If you are now based in England and are still capable you may wish to consider doing an English PoA. If capacity has been lost someone will need to apply to the Court of Protection for deputyship (equivalent of Scottish guardianship).
If you need more information about the English system or how best to proceed in England please contact the Office of the Public Guardian for England & Wales, telephone: 0300 456 0300 e-mail: customerservices@publicguardian.gsi.co.uk