Overview

• Rayner said she relied on legal guidance that was later judged inaccurate, expressed deep regret, and contacted HMRC to settle any additional tax.
• A court order was lifted at her request, allowing her to explain that a 2020 trust for her disabled son affected assessments of her main residence.
• Tax experts estimate she underpaid by about £40,000 after paying £30,000 rather than the £70,000 surcharge typically due on second homes.
• Keir Starmer voiced support for his deputy and called the self-referral the right step, while opposition figures urged her dismissal and accused her of hypocrisy.
• Independent adviser Sir Laurie Magnus is expected to assess any ministerial code breach as HMRC determines liabilities, with Rayner acknowledging she considered resigning.