HM Revenue and Customs has confirmed that Labour deputy leader Angela Rayner owes no capital gains tax on the sale of her former council house, and that no further action will be taken, according to a document seen by the Guardian.
The tax authority said it had considered the evidence and concluded the house in Stockport was Rayner's principal residence throughout her ownership, meaning no tax was due. Greater Manchester Police also cleared her of wrongdoing over claims she wrongly declared her permanent address on the electoral register, which would have been a criminal offence.
The force said it was taking no further action but had shared information from its six-week investigation with HMRC and Stockport Council. A council spokesperson said it had reviewed all correspondence and concluded no further action would be taken.
The Conservative party had urged police to investigate and called on Rayner to publish the tax advice she had received. However, the HMRC document found 'no capital gains tax is due' on the sale of her former home at 80 Vicarage Road, and that the case was now concluded.
Rayner had said she would resign as deputy leader if found to have broken the law by avoiding tax when she sold the home for a profit in 2015. After the police announcement, she said: 'We have seen the Conservative party use this playbook before – reporting political opponents to the police during election campaigns to distract from their dire record.'
