Greater Manchester Police confirmed that no criminal action would be taken.
HMRC found that no rules had been broken and no capital gains tax was owed.
Rayner received legal advice as to the amount of Stamp Duty that should be paid. The advice was incorrect. The result of the HMRC investigation was that she was not careless and was not guilty of deliberate wrongdoing. They did agree that she had underpaid by £40k and then gave her the opportunity to pay this, which she did.
Sir Laurie Magnus found she had broken the Ministerial Code by failing to seek additional specialist tax advice and therefore had not met the highest possible standards of proper conduct.
She accepted the findings, paid her bill and took full responsibility for the error. This caused a small hole to appear in the space-time continuum which wasn't braced to allow for a completely honest MP.
Other MPs who have notably broken the Ministerial code:
- Dominic Raab who resigned after an independent investigation found he had been bullying civil servants. He did not accept the results of the investigation
- Matt Hancock: Had an affair with his aide, breaking not just the code but the law
- Priti Patel found guilty of bullying. Refused to resign. Also found guilty of holding unauthorised meetings with foreign officials for which she did resign.
- Damian Green: Resigned after lying about porn on his office computer
- Michael Fallon: Resigned after inappropriate behaviour towards female journalists
- Liam Fox: Allowed a friend to have access to the MOD.
- David Blunkett: Forgot to clear a new second job with the advisory committee.
- Kemi Badenoch - leaked private correspondence (private information not in the public interest) with journalist Natalie White causing her to suffer online abuse.
- James Cleverly - failed to be open with parliament regarding questions about arms sales to Israel
- Michael Gove - used Covid emergency funds to pay for polling, attempted to supress FOI requests re NHS blood banks with HIV positiv esamples. Also gave a keynote speech on housing to an event before telling Parliament. Also broke the law by giving a contract to his mates at a PR company.
- Jeremy "The Landlord" Hunt - has broken the code twice over issues with luxury flats by failing to report his purchases. Hunt also leaked Leveson information to NewsCorp although Cameron blocked the investigation.
- Bobby Jenrick. Left his ministerial briefcase on the train and overruled planning inspectors to allow his mate, Dirty Des to avoid paying £40m in community levies.
- Dishi RIshi - At least 10 breaches - attending Covid parties, lying about his wife's non-dom status, lying about his US Green card, lying about his blind management arrangements for financial investments, not mentioning his wife's shares in InfoSys and other business interests.