Angela Rayner Exonerated by HMRC in Stamp Duty Investigation Over Hove Flat
Angela Rayner, the former Deputy Prime Minister, announced on Thursday that His Majesty's Revenue and Customs (HMRC) had cleared her of any wrongdoing concerning her tax affairs. She stated she had been 'exonerated' from accusations of 'deliberately sought to avoid tax'.
Complex Tax Arrangements
Rayner resigned from her roles as Deputy Prime Minister and Housing Secretary in September 2025 after admitting an underpayment of stamp duty on her £800,000 flat in Hove. This admission followed scrutiny over complex arrangements surrounding a trust for her disabled son, which meant the Hove property should have been considered a second home, incurring an additional £40,000 in stamp duty.
Speaking about the investigation, Rayner told the Guardian that voters had been 'left with the impression that I somehow tried to avoid – or worse had been reckless or careless – in my actions'. She added, 'Whereas now hopefully people can see that actually it's a really complex area of law.'
Rayner stated: 'I have always sought to act with integrity, and I believe politicians should be held to high standards - that is why I resigned from government and cooperated fully with HMRC.' She welcomed HMRC's conclusion that 'there wasn't any wrongdoing and that I didn't try to avoid paying tax, and I wasn't careless in the way I conducted myself'.
Political Implications
The Prime Minister's ethics adviser had previously found Rayner 'acted with integrity' but breached the ministerial code, noting her failure to seek further expert tax advice as recommended. Rayner maintained she took 'reasonable care and acted in good faith, based on the expert advice I received, and HMRC has accepted this'. She expressed relief that her family 'can now move on' and that she 'can get on with my job'.
Rayner is considered a potential contender for the Labour Party leadership, particularly as current Prime Minister Sir Keir Starmer faces pressure following unfavourable local election outcomes. In an interview, she did not dismiss the possibility of running in a future leadership contest but affirmed she would not 'trigger' such a competition, stating her focus is on 'doing everything we possibly can to deliver the change'.
