Deputy Prime Minister Angela Rayner has resigned from government after she admitted underpaying stamp duty on a seaside flat.
Independent standards adviser Sir Laurie Magnus released his verdict on her conduct on Friday, finding her position in government untenable.
Ms Rayner bought the £800,000 property in Hove, Sussex, in May.
It was then reported she paid £40,000 less in stamp duty on the flat than she should have if it were considered a second home – £30,000 rather than £70,000.
This was because Ms Rayner claimed it was her primary residence for the purpose of the purchase, after her name was removed from the deeds of her family home in Greater Manchester.
However, Ms Rayner had elsewhere described the other property, in Ashton-under-Lyne, as her primary residence.
She since revealed that the home is held in a trust, and is where she and her ex-husband jointly care for their disabled son.
Here is a timeline of how Ms Rayner’s tax affairs came to light:
2020: Ms Rayner sets up ‘court-instructed’ trust for son
In 2020, Ms Rayner’s son received a compensation award following difficulties in his birth and care, and this was used to set up a “court-instructed” trust to look after his interests. Ms Rayner has spoken in the past of the difficulties she faced after her son’s premature birth.
2023: Ms Rayner and husband divorce
Ms Rayner and her husband divorced in 2023. In that year, they transferred half the ownership of their Greater Manchester home to the trust. They agreed to an arrangement where their children would remain at the home while they both lived there on an alternating basis. The arrangement was also to benefit their disabled son, as the home is adapted to his needs.
2024: Ms Rayner questioned on previous tax payment
In 2024, before Labour came to power, Ms Rayner faced questions from the media over whether she paid the correct tax on the sale of a former home, a council house in Manchester. The police and HMRC both said no action needed to be taken.
Jan 2025: Ms Rayner sells 25% stake in house to trust
In January 2025, Ms Rayner sold her 25 per cent stake in the Ashton-under-Lyne home to the trust. She however insists it remains her family home “as it been for over a decade”. The Telegraph reported she received £162,000 for the sale.
May 2025: Ms Rayner buys Hove flat
In May 2025, she bought the flat in Hove. She used the lump sum from selling her Greater Manchester home towards a deposit for the new property, and obtained a mortgage to pay for the remainder.
August 2025: Reports emerge of Ms Rayner’s stamp duty payment emerge
In August, photographs of Ms Rayner enjoying herself at the seaside in Hove were published by newspapers. The Daily Telegraph reported she may have saved some £2,000 in council tax on her grace and favour home at Admiralty House, in central London, because she suggested her Greater Manchester home remained her primary residence.
Reporting by the Telegraph then revealed that Ms Rayner had taken her name off the deeds of her Ashton-under-Lyne home. This meant she had paid only £30,000 in stamp duty on her Hove flat, instead of the £70,000 which would have been required if it were considered a second home. The newspaper and Ms Rayner’s political opponents questioned the conflicting accounts about her Greater Manchester home.
Ms Rayner said that during the process of buying the flat, she took legal advice from several sources about the amount of stamp duty she needed to pay, none of which suggested she was underpaying. This proved to be inaccurate.
August 29, 2025: Rayner instructs lawyers to review stamp duty position
On Friday August 29, she instructed a KC to review her position on stamp duty after reporting in the media. Initial advice from the KC came back on the evening of Monday September 1 and appeared to suggest differently from previous advice she had received.
September 1, 2025: Starmer backs Rayner
Sir Keir Starmer gave a full-throated defence of his deputy that Monday. But his official spokesman said a court order prevented the PM and his deputy from speaking in more detail.
September 2, 2025: Court order lifted
The court order, which prevented Ms Rayner from speaking about the arrangements for her son at her Greater Manchester home, was lifted late on Tuesday September 2.
September 3, 2025: Ms Rayner makes public statement
On the morning of Wednesday September 3, final legal advice from the KC arrived. Ms Rayner made a public statement, admitting she underpaid stamp duty. The deputy PM also referred herself to the Prime Minister’s independent ethics adviser and said she was working with HMRC to pay back any tax she owed.
Sir Keir again defended Ms Rayner at Prime Minister’s Questions on Wednesday, and said he was “proud” to sit beside her. The Conservatives and Reform both suggested she should resign.
September 4, 2025: Starmer faces more questions on Rayner’s conduct
On Thursday 4 September, Downing Street said Sir Keir had been kept updated “as was appropriate” throughout. But No 10 continued to face questions from reporters about how much the prime minister knew and when.
September 5, 2025: Ms Rayner resigns from government
Ms Rayner quit as deputy prime minister and housing secretary.
That came after Sir Laurie sent his report to Sir Keir saying her position in government was untenable, according to reports.
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