Angela Rayner cleared by HMRC over tax on sale of former home

Exclusive: Document seen by the Guardian says ‘no capital gains tax is due’ from Labour deputy leader and that case is now closed

HM Revenue and Customs has confirmed that Angela Rayner owes no capital gains tax for 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 two weeks ago it had considered the evidence and had concluded the house in Stockport was the Labour deputy leader’s principal residence the whole time she owned it, meaning no tax would be due.