Angela Rayner saved £40,000 in stamp duty on her new seaside flat after telling tax authorities it was her main home, The Telegraph can disclose.

The Deputy Prime Minister is understood to have removed her name from the deeds of her house in Greater Manchester a few weeks before buying an £800,000 seaside flat in Hove, East Sussex.

The changes enabled Ms Rayner to avoid paying £70,000 in stamp duty, which would have been applicable if Hove was her second home. Instead, she is thought to have paid £30,000 in stamp duty, saving her £40,000 in the process.

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But she has also told Tameside council in Manchester that her constituency house remains her primary residence and informed Brighton and Hove council that her apartment there wa

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