Angela Raynor was not cleared of any wrongdoing

Let;s be realistic here, HMRC did not “clear” Angela Rayner of any wrongdoing.

HMRC concluded that the higher rate of Stamp Duty Land Tax (SDLT) should have applied to the property transaction in question, resulting in an underpayment understood to be in the region of £40,000. The dispute arose from a trust arrangement connected to property interests held for her disabled son.

At the same time, HMRC reportedly concluded that the circumstances did not satisfy the statutory threshold for “careless” or deliberate conduct under Schedule 24 of the Finance Act 2007, which governs penalties for inaccuracies in tax returns and related filings. As a result, no financial penalty or sanction was imposed beyond the payment of the additional SDLT itself.

Granted, it's fair to say that HMRC determined additional tax was due and that Rayner ultimately paid that liability. However, it would be an overstatement to suggest HMRC found deliberate wrongdoing, tax evasion, or negligent conduct, as the investigation reportedly did not reach those conclusions.

Equally, it would also be inaccurate to characterise the outcome as a complete exoneration. HMRC’s position appears to have been that the original SDLT treatment adopted was incorrect, even though the department did not consider the error sufficiently careless or deliberate to justify penalties under the relevant legislation.

If she was cleared any wrongdoing, HMRC would have wiped the dept.