Angela Rayner has resigned as deputy prime minister and housing secretary after admitting she did not pay enough stamp duty on her second home.

She has also quit as deputy leader of the Labour Party, an elected post.

In a letter to Sir Keir announcing her resignation, Ms Rayner said the strain her children have been put through by her remaining in post has “become unbearable” and she “deeply” regrets her decision to not seek additional specialist tax advice.

She previously said lawyers had told her she did not have to pay second home stamp duty on her Hove flat but after media reports said she had underpaid by £40,000 she sought out further legal counsel, which found it could not be counted as a second home.

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