The resignation came after Rayner, who is also housing minister and deputy leader of the Labour party, referred herself to the ministerial ethics watchdog, Sir Laurie Magnus, after it came to light that she paid standard stamp duty land tax (SDLT) on a property purchase for a flat in Hove, East Sussex and declared it was her principal private residence.

This meant she did not pay the additional surcharge tax levied on second property purchases, which is 5% above standard SDLT. In her resignation letter Rayner said she ‘became aware that is likely I inadvertently paid the incorrect rate for SDLT .

This resulted in an underpayment of a reported £40,000 in SDLT on the £600,000 flat purchase on the south coast, which occurred as her original property is held in trust for one of her children. However, tax rules mean that higher rate SDLT was payable as the child is aged under 18.