Angela Rayner Cleared by HMRC
Former Deputy Prime Minister Angela Rayner has been cleared by HM Revenue and Customs (HMRC) of any wrongdoing regarding her tax affairs, she confirmed in interviews with newspaper and .
In an interview published on Thursday, Rayner described the experience as "bruising."
Background on Resignation
Rayner stepped down as deputy prime minister in September 2025 after admitting to underpaying stamp duty on her £800,000 flat located in Hove.
At that time, the prime minister's ethics adviser stated that Rayner "acted with integrity" but had breached the ministerial code. The adviser noted that while she did obtain legal advice when purchasing the property, she failed to seek further expert tax advice as recommended.
Political Implications and Leadership Prospects
Rayner is considered a potential contender to challenge Prime Minister Sir Keir Starmer, who is currently striving to maintain his leadership following the Labour Party's poor performance in local elections.
In her interview, the former deputy prime minister did not dismiss the possibility of entering any Labour leadership contest but emphasized she would not "trigger" a leadership race.
"I'll play my part in doing everything we possibly can to deliver the change, because it's not a personal ambition, I know the difference it makes."
Reflections on the Tax Affairs Saga
Discussing the tax affairs controversy that led to her resignation, Rayner said voters had been "left with the impression that I somehow tried to avoid – or worse had been reckless or careless – in my actions."
"Whereas now hopefully people can see that actually it's a really complex area of law,"
She maintained that stepping down from government was "the right thing to do," explaining:
"Politicians should be held up to high standards and that's why, when there was a question mark, I resigned from government."
HMRC Findings and Public Statements
In her interview with journalist Paul Brand, Rayner 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."
Following initial scrutiny of her tax arrangements, Rayner's team asserted she had paid the correct amount. However, due to media attention, they sought advice from a senior lawyer.
After receiving the lawyer's final opinion, Rayner acknowledged that she had underpaid tax when purchasing her East Sussex flat. She explained the "mistake" arose because she believed it was her only property.
However, complex arrangements involving a trust for her disabled son meant the Hove flat should have been considered her second home. Consequently, she should have paid an additional £40,000 in stamp duty.
Subsequently, Rayner contacted HMRC to determine the additional tax owed and referred herself for investigation by the prime minister's standards adviser.
