"In Sir Laurie's letter to the prime minister, shared by the BBC, he outlined that whilst Rayner sought advice on her tax affairs this was not expert advice and without having consulted such advice she "cannot be considered to have met the highest possible standards of proper conduct". He added it is "deeply regrettable" she did not seek the advice and stated he believes she acted "with integrity and with a dedicated and exemplary commitment to public service"."
"In her resignation letter to Starmer, Rayner wrote she accepts she "did not meet the highest standards" when buying the flat. "I deeply regret my decision to not seek additional specialist tax advice given both my position as housing secretary and my complex family arrangements," she said. "It was never my intention to do anything other than pay the right amount.""
Angela Rayner resigned from her roles as deputy prime minister, housing secretary and deputy leader after admitting she underpaid £40,000 in stamp duty on an £800,000 flat in Hove, East Sussex. She described the underpayment as a "mistake" resulting from advice that the property was her primary residence rather than a second home. Rayner voluntarily referred herself to Sir Laurie Magnus, who found the advice she sought was not expert and concluded that, without specialist advice, she "cannot be considered to have met the highest possible standards of proper conduct." Rayner accepted she "did not meet the highest standards," regretted not seeking specialist tax advice, and said she intended to pay the correct amount.
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