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 disclosed that she considered resigning following discussions with her family and committed to settling any outstanding stamp duty owed on her £800,000 seaside flat in Hove, East Sussex as required by HMRC.
Initially, Rayner had designated the flat as her primary residence for tax purposes based on legal advice. However, after seeking further counsel from a tax expert, she realized she should have paid a higher rate of tax, potentially up to £40,000 more.
Additionally, Rayner shared details about her family circumstances, including being released from a court-imposed injunction to allow for greater transparency regarding her personal life.
She clarified that her living arrangements, particularly regarding her shared property with her ex-husband and family, stemmed from complexities resulting from their divorce in 2023. To prioritize their children’s well-being during the divorce, they adopted a nesting arrangement where the children remain in the family home full-time while the parents alternate living there.
Moreover, a trust was established in 2020 due to a family incident involving her son, who suffered lifelong disabilities as a premature baby. The trust, managed on her son’s behalf, holds the interest in the family home to ensure his ongoing stability and well-being.
Rayner sold her remaining stake in the family property to the trust in January 2025, allowing her son to retain ownership of the home where he feels secure. She emphasized that the sale did not alter her family dynamics, as the property remains her primary residence where her children reside.
Following the sale, Rayner purchased a property in Hove in May 2025 using funds from the sale of her previous stake. She believed she was liable for standard stamp duty rates based on legal advice but is now addressing potential additional liabilities related to her son’s trust, seeking to rectify any discrepancies with expert assistance and HMRC.
Rayner expressed regret over the oversight and committed to full resolution and transparency by referring herself to the independent adviser on ministerial standards for further investigation and cooperation.
The disclosed details aim to shed light on the complexities of family life, particularly in challenging circumstances like disability and divorce, with every decision guided by her children’s best interests. Rayner remains dedicated to addressing the issue thoroughly in line with the expectations of public service accountability.
