As I understand from what has been revealed in the press, the key issue here was the trust which holds a property for her son who is disabled.
For SDLT purposes the property was still deemed to be hers until he turned 18. He was born on 9 April in 2008 so he turned 18 last month, April 2026.
Rayner bought the Hove property in May 2025.
Someone who was tax planning to reduce their SDLT liability tax would have waited until the child turned 18 before buying another property.
Rayner has tweeted:
I welcome HMRC’s conclusion, which has cleared me of any wrongdoing. I have been exonerated by HMRC of the accusation that I deliberately sought to avoid tax. When purchasing a home of my own with a mortgage, I did not own any other property and had no personal financial interest in the court-instructed trust set up to manage my son’s financial award. I was advised by experts that I should pay stamp duty at the standard rate. I set out to pay the correct amount of tax. I took reasonable care and acted in good faith, based on the expert advice I received, and HMRC has accepted this. 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. I wanted to ensure that I paid every penny that I owed, and have done so. I am relieved that my family can now move on - and that I can get on with my job.
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