Angela Rayner MP will face no further police action following an investigation into her allegedly giving false information about her main residence.

The deputy leader of the Labour Party and MP for Ashton-under-Lyne and Failsworth has consistently denied that she may have broken electoral law by not paying the right amount of tax on the 2015 sale of her Stockport council house because of confusion over whether it was her principal residence.

Following complaints from Conservative MP for Bury North, James Daly, Greater Manchester Police (GMP) opened an investigation into the allegations last month.

However, the force has now confirmed it has concluded the investigation and Ms Rayner will face no further action.

A spokesperson for GMP said: “Following allegations about Angela Rayner MP, Greater Manchester Police has completed a thorough, carefully considered and proportionate investigation.  We have concluded that no further police action will be taken. 

“The investigation originated from complaints made by Mr James Daly MP directly to GMP. Subsequent further contact with GMP by members of the public, and claims made by individuals featured in media reporting, indicated a strong public interest in the need for allegations to be investigated.

“Matters involving council tax and personal tax do not fall into the jurisdiction of policing. GMP has liaised with Stockport Council and information about our investigation has been shared with them. Details of our investigation have also been shared with His Majesty’s Revenue and Customs (HMRC).”

Ms Rayner had previously promised to step down if she was found to have committed a crime and insisted she had “followed the rules at all times”.

Suggestions were made in a book by former Tory deputy chairman Lord Ashcroft that Ms Rayner failed to properly declare her main home.

The unauthorised biography alleged that she bought the property with a 25 per cent discount in 2007 under the right-to-buy scheme introduced by former Conservative prime minister Margaret Thatcher.

The former carer is said to have made a £48,500 profit when selling the house eight years later.

Government guidance says that a tenant can apply to buy their council home through the right-to-buy scheme if it is their “only or main home”.

Her husband was listed at another address in Lowndes Lane, about a mile away, which had also been bought under the right-to-buy scheme.

In the same year as her wedding, Ms Rayner was alleged to have re-registered the births of her two youngest children, giving her address as where her husband resided.

Ms Rayner insisted that Vicarage Road was her “principal property” despite her husband living elsewhere at the time.