Angela Rayner has voluntarily reported herself to the Prime Minister’s ethics adviser after acknowledging a tax underpayment related to her second property. The Deputy Prime Minister shared that she deliberated resigning following discussions with her family and has committed to settling any outstanding stamp duty owed to HMRC on her £800,000 coastal residence in Hove, East Sussex.
Initially, Rayner had designated the seaside flat as her main residence for tax purposes under legal advice. However, upon consulting a prominent tax expert recently, she realized that she should have paid a higher tax rate, potentially amounting to an additional £40,000.
In addition to the tax issue, Rayner disclosed personal details, including her family circumstances, after being released from a court-mandated restriction. She explained the complexities of her family life, mentioning a nesting arrangement with her ex-husband to provide stability for their children post-divorce.
Moreover, Rayner clarified the establishment of a trust in 2020 to manage an award for her son, who suffered lifelong disabilities from a distressing incident as a premature baby. The trust, where her interest in the family home was transferred, aims to ensure stability and support for her child.
Following the sale of her stake in the property to the trust, Rayner purchased a new home in Hove in May 2025 using funds from the previous sale. Despite legal advice indicating standard stamp duty liability, she is now addressing potential additional stamp duty obligations related to her son’s trust, seeking compliance with tax regulations.
Rayner emphasized that her decisions were made in the best interests of her children amid the complexities of family life. She expressed regret over the tax error, committing to full resolution and transparency by referring herself to the ministerial standards adviser for scrutiny and cooperation.
This step underscores Rayner’s dedication to upholding public service integrity and providing necessary information for review.