Getty ImagesAngela Rayner has resigned as deputy prime minister, housing secretary and the deputy leader of the Labour Party, after admitting she underpaid tax after buying a flat in Hove.Below is her resignation letter in full, along with Prime Minister Sir Keir Starmer's response and a letter from Sir Laurie Magnus, the independent adviser on ministerial ethics, in which he sets out that Rayner breached the ministerial code.Rayner's resignation letterDear Keir,Thank you for the personal and public support you have shown me in recent days. As you know, on Wednesday I referred myself to your Independent Adviser on Ministerial Standards, Sir Laurie Magnus, to conduct a thorough investigation into my personal financial circumstances after I became aware that it is likely I inadvertently paid the incorrect rate for Stamp Duty Land Tax (SDLT).I have always taken my responsibilities as Deputy Prime Minister, Secretary of State for Housing, Communities and Local Government, as well as a Member of Parliament with the utmost seriousness. I have long believed that people who serve the British public in government must always observe the highest standards, and while the Independent Adviser has concluded that I acted in good faith and with honesty and integrity throughout, I accept that I did not meet the highest standards in relation to my recent property purchase.I deeply regret my decision to not seek additional specialist tax advice given both my position as Housing Secretary and my complex family arrangements. I take full responsibility for this error. I would like to take this opportunity to repeat that it was never my intention to do anything other than pay the right amount.I must also consider the significant toll that the ongoing pressure of the media is taking on my family. While I rightly expect proper scrutiny on me and my life, my family did not choose to have their private lives interrogated and exposed so publicly. I have been clear throughout this process that my priority has, and always will be, protecting my children and the strain I am putting them under through staying in post has become unbearable.Given the findings, and the impact on my family, I have therefore decided to resign as Deputy Prime Minister and Secretary of State for Housing, Communities and Local Government, as well as Deputy Leader of the Labour Party.For a teenage mum from a council estate in Stockport to serve as the highest level of government has been the honour of my life. The challenges of government are nothing compared to the challenge of putting food on the table and getting a roof over our head when I brought up kids working as a home help. Too many people face the same across our country.I've always known that politics changes lives because it changed mine. The last Labour government gave me the tools I needed to build a better life for me and my young son, and that's why I've been working relentlessly from day one in government to do the same for the next generation. Every day I had in office, I worked to serve working class communities like the one that I grew up in, which are too often overlooked by those in power. I am proud that in every decision I made, I did it for them. I would never have become Deputy Prime Minister if not for the decisions taken by the last Labour Government, giving me a council house to support me, Sure Start to help raise my kids, and the security of a minimum wage - and I can only hope that the changes I made in government will have the same impact for young girls growing up on council estates like I did.Through my Employment Rights Bill people across the country will receive the biggest uplift in workers' rights in a generation. This landmark legislation will be game changing for millions of people stuck in insecure and low-paid work, giving them the dignity and security they don't just need but also deserve. I am and will remain deeply proud of that legacy. I am so proud to have worked alongside the trade union movement, who have given me everything, to deliver that.Our Renters' Rights Bill will finally ban the oppressive rule of no-fault evictions and will reset the balance between renters and landlords through ground breaking protection for renters. Everyone deserves to live in a safe and decent home, and I know this legislation will deliver that for millions of people across the country.The Planning and Infrastructure Bill will also be instrumental in getting the homes so many people across this country need built, and I am so proud that at the Spending Review we announced the biggest investment in social and affordable housing in a generation with the overwhelming amount of this going to genuinely social rent homes.And last week, I introduced the English Devolution Bill to Parliament. The largest single package of devolution from any Westminster government to local people across England. This landmark legislation will permanently change the balance of power, giving true control to those with skin in game. We delivered an Elections Strategy which will mean 16 and 17 year olds getting the vote for the first time, as well as ambitious plans to ensure the most marginalised communities are registered to vote. We took steps to stabilise the broken foundations of local government and deliver the first genuinely fair funding review and the first multi-year settlement for a decade.My department, through my excellent team of Ministers, has also provided the largest ever investment in homelessness prevention services to local authorities, to get Britain back on track to ending homelessness for good. We've worked relentlessly to bring an end to the building safety crisis and developed new measures to get peoples' homes fixed quicker and hold rogue freeholders to account. We've also worked to boost community cohesion, tackle hate crime and reset the relationship with faith communities.I have been lucky to work alongside the most talented group of Ministers who worked with dedication to deliver for working people. I thank Matthew Pennycook, Jim McMahon, Alex Norris, Wajid Khan and Sharon Taylor. I too am grateful to my brilliant parliamentary team, Harpreet Uppal, Mark Ferguson, and Gen Kitchen.For me, being in office is the chance to change the lives of the people I grew up alongside. I will do whatever I can to continue doing so.Thank you for your leadership and for your friendship. I will continue to serve you, our country and the party and movement I love in the weeks, months and years ahead.Yours sincerely, The Rt. Hon. Angela Rayner MP Representing Ashton-under-Lyne, Audenshaw, Droylsden and Dukinfield Deputy Prime Minister, Secretary of State for Housing, Communities and Local GovernmentSir Keir's reply to RaynerDear AngelaThank you for informing me of your decision to resign from the Government. I am very sad that your time as Deputy prime Minister, Secretary of State and Deputy Leader of the Labour Party has ended in this way.As you know we acted in accordance with the strengthened system relating to ministerial conduct that we put in place on coming into Government. You were right to refer yourself to the Independent Adviser on Ministerial Standards and right to act on his conclusions.Although I believe you have reached the right decision, it is a decision which I know is very painful for you. You have given your all to making the Labour Government a success and you have been a central art of our plan to make Britain fairer for working families. Your work at MHCLG to help build the homes that Britain needs has been hugely important and your work to create more fairness in the workplace through the Employment Rights Bill represents a very significant achievement that will change the lives of millions of people.On a personal note, I am very sad to be losing you from the Government. You have been a trusted colleague and a true friend for many years. I have nothing but admiration for you and huge respect for your achievement in politics. I know that many people of all political persuasions admire that someone as talented as you is the living embodiment of social mobility.Given though you won't be part of the Government, you will remain a major figure in our party. I know that you will continue to fight for the causes you care so passionately about.My very best wishes, and with real sadness,KeirEthics adviser's letter to PM on Rayner's conductDear Prime Minister,Following a self-referral by The Rt Hon Angela Rayner MP, Deputy Prime Minister and Secretary of State for Housing, Communities and Local Government on 3 September 2025, I have undertaken an examination of the circumstances and facts connected to recent allegations about Ms Rayner's property ownership and tax affairs.I should acknowledge that Ms Rayner has provided her full and open cooperation in assisting me with my inquiries. Her decision to provide greater public transparency by applying to remove the confidentiality undertaking in a court order protecting her family's domestic financial circumstances was, in particular, clearly very difficult to reconcile with her understandable wish to shield members of her family from the glare of media attention.It is a sad reflection of the almost intolerable pressures that can face prominent politicians in protecting the privacy of their families, not least, as Ms Rayner highlighted in her statement on 3 September, "the reality that family life is rarely straightforward, particularly when dealing with disability, divorce and the complexities of ensuring your children's long term security".Ms Rayner has explained publicly that, following recent allegations and speculation, and in order to assure herself of compliance with her obligations, she sought legal advice from leading tax Counsel. This covered her personal position in relation to council tax, stamp duty land tax, capital gains tax and inheritance tax. I have had access to this written opinion and, as a result of its conclusions, have focused my inquiries - and this advice - on the issues relating to Ms Rayner's acknowledged failure to pay the correct amount of stamp duty land tax (SDLT) on the purchase of a property in Hove, Sussex, in May 2025.It is the realisation of this error that prompted Ms Rayner, shortly after having received the final tax law advice, to refer the matter to me on Wednesday 3 September. Ms Rayner has set out in detail, publicly, the details of her family's domestic arrangements and her decision to sell her 25% interest in the freehold of the family home in Ashton-under-Lyne and to purchase a property in Hove. I do not need to repeat these details here, other than to note that they inevitably entailed a considerable degree of complexity.Having sold her 25% share in the family home in Ashton-under-Lyne, Ms Rayner ceased to own any part of that property. However, under the relevant legislation, a person who does not own a property can nonetheless be deemed to hold an interest in it if certain circumstances apply; these include where that property is held by a trust, and the beneficiary of the trust is a child of that person under the age of 18. I understand there are additional complexities, for example concerning the particular type of trust in question and the reason for which the trust was established.Taken together, it appears that - particularly in the context of the specialist type of trust in question - the interpretation of these rules is complex. With Ms Rayner's full cooperation and assistance, I have reviewed relevant documentation from the property transaction. This has included the advice she received at the time from the legal firms involved and the associated documentation that was prepared for her to effect the purchase. This advice gave rise to Ms Rayner's understanding - which I consider to have been held in good faith - that the lower rate of SDLT was applicable when purchasing the property in Hove.It is not necessary for me to detail the specific contents of this advice or the associated documentation but, having reviewed it, I would draw four conclusions:a) Ms Rayner was open about the existence of the Trust and considered that, between them, the firms advising her had appropriate knowledge and awareness of the details and circumstances of the Trust; b) on the basis of the advice she received, Ms Rayner believed that the lower rate of SDLT would be applicable; indeed she was twice informed in writing that this was the case; but c) in those two instances, that advice was qualified by the acknowledgement that it did not constitute expert tax advice and was accompanied by a suggestion, or in one case a recommendation, that specific tax advice be obtained; and d) if such expert tax advice had been received, as it later was, it would likely have advised her that a higher rate of SDLT was payable.The Ministerial Code sets out the high standards that, as Prime Minister, you expect all ministers to follow. It enshrines the commitment to uphold the Seven Principles of Public Life, and details "the overarching duty on Ministers to comply with the law and to protect the integrity of public life". The Code begins at 1.2 by stating that "Ministers are expected to embody the principles of public service and to set a positive example as they govern in the national interest. Ministers should recognise that, as office-holders, they are held to the highest possible standards of proper conduct, and ensure that they are living up to those standards in their words and actions".Ms Rayner deeply regrets the mistake she has made in relation to the underpayment of SDLT for the purchase of her property in Hove. On realisation of this error, she has sought quickly to correct the mistake and to refer herself to HMRC in order to ensure that she pays the correct amount. I have no doubt that she has been motivated in the management of her property and financial arrangements by a desire to act in the best interests of her children, and with the intention to pay all appropriate taxes and fulfil all her legal obligations.It is highly unfortunate, however, that Ms Rayner failed to pay the correct rate of SDLT on this purchase, particularly given her status and responsibilities as the Secretary of State for Housing, Communities and Local Government and as Deputy Prime Minister. She believed that she relied on the legal advice she had received, but unfortunately did not heed the caution contained within it, which acknowledged that it did not constitute expert tax advice and which suggested that expert advice be sought. I am conscious of the acute challenges Ministers face - perhaps uniquely - in managing the demands of their personal lives and their public responsibilities.However, the responsibility of any taxpayer for reporting their tax returns and settling their liabilities rests ultimately on themselves alone. Given the conjunction of the acknowledged complexity of her family circumstances, her position in Government (most importantly as Deputy Prime Minister) and the consequences of getting such a calculation wrong, it is deeply regrettable that the specific tax advice was not sought.I believe Ms Rayner has acted with integrity and with a dedicated and exemplary commitment to public service. I consider, however, that her unfortunate failure to settle her SDLT liability at the correct level, coupled with the fact that this was established only following intensive public scrutiny, leads me to advise you that, in relation to this matter, she cannot be considered to have met the "highest possible standards of proper conduct" as envisaged by the Code. Accordingly, it is with deep regret that I must advise you that in these circumstances, I consider the Code to have been breached.Yours sincerely,Sir Laurie Magnus CBE. Independent Adviser on Ministerial StandardsAngela Rayner resigns from government over failure to pay enough tax on flatHenry Zeffman: Rayner's resignation is devastating blow for her and PMAngela Rayner: Labour's working-class warrior who fell from power