The Mental Capacity Act (MCA) is the legislative framework which allows professionals in England and Wales to act on behalf of people assessed as lacking mental capacity to make a specific decision. The validity of the assessment process under the act is predicated on the ability of the assessor to accurately empathize in order to understand the way in which the assessed person makes decisions. The human rights implications of the implementation of the law make it important to explore how social workers experience their role as capacity assessors. There is, however, research into the experiences of both social workers and the people they assess. This article describes findings from a study using Interpretative Phenomenological Analysis (IPA) to explore the way in which a small sample of six social workers employed by local authorities in Northwest England experienced intersubjectivity during assessment. Findings support an understanding of capacity assessment as a situated, embodied activity that operates through the working relationship of assessor and assessed. This has implications for both social work training and practice. Further research is required to include perspectives from lived experience and to explore factors that facilitate communication within the assessment process.