The three unanswered questions Angela Rayner faces over her tax affairs as Labour deputy leader says...

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Angela Rayner faces pressure over claims she may have owed capital gains tax on property made from the sale of her home on Vicarage Road in Stockport in March 2015 - and that she may have broken electoral law by registering at the wrong address.

Angela Rayner was still facing questions last night about her property dealings and whether any required tax was paid.

The rules state married couples who own more than one home are free to choose which is their 'principal residence' – for capital gains tax purposes – by sending a nomination to HMRC within two years of the situation arising. Advertisement Ms Rayner, since The Mail on Sunday first questioned her living arrangements, has admitted not knowing HMRC's complex rules, leaving open the possibility the couple failed to nominate a primary residence.

It is not known whether Mr Rayner was liable for or indeed paid capital gains tax on the 2016 sale, a year after Ms Rayner sold her former council house, by which point she had become an MP.Angela Rayner last night promised to resign if a police probe into her past living arrangements finds she broke the law.

The former union shop steward was accused of 'double standards' for failing to relinquish her shadow cabinet duties despite having called for Conservatives to resign before due process took place. In 2010, while on the electoral register at her own house in Vicarage Road, she re-registered the births of her two younger children – and wrote on the certificates that she lived in Lowndes Lane. It is an offence under the Perjury Act 1911 to make ‘any false statement with intent to have the same inserted in any register of births or deaths’.Ms Rayner bought her home in 2007 at a 25 per cent discount and sold it for a £48,500 profit in 2015.

In a statement, she said: 'I've repeatedly said I would welcome the chance to sit down with the appropriate authorities, including the police and HMRC, to set out the facts and draw a line under this matter. I am completely confident I've followed the rules at all times. 'The questions raised relate to a time before I was an MP and I have set out my family's circumstances and taken expert tax and legal advice. I look forward to setting out the facts with the relevant authorities at the earliest opportunity.'

Ms Rayner faces jail for up to six months or an unlimited fine if police find that she knowingly provided false information on council electoral registration forms.

 

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