2.3.2 – The Concept of Individual Ministerial Responsibility
In a significant development last week, Angela Rayner admitted to underpaying stamp duty when purchasing a property. Just two days later, she resigned from her positions as Deputy Prime Minister, Housing Secretary, and Deputy Leader of the Labour Party. This incident serves as a prominent example of Individual Ministerial Responsibility (IMR) in recent UK political history.
Rayner has faced scrutiny over her tax affairs in the past. In 2024, a biography by Lord Ashcroft questioned whether she had paid the correct Capital Gains Tax when selling her former council home in 2015. The police investigated the matter and found no evidence of wrongdoing. The more recent concerns emerged in August 2025 when media reports suggested she may have underpaid stamp duty on her £800,000 property in Hove. Rayner initially stated she had taken appropriate advice and received public support from Keir Starmer. However, in a Sky News interview, she admitted that the original legal advice was incorrect and that she had underpaid approximately £40,000 in stamp duty. She explained that she had been unable to comment earlier due to a court order protecting her family’s privacy.
IMR is a constitutional convention that dictates ministers are accountable for their own actions and those of their departments. This responsibility encompasses both political and personal accountability. Since 1997, the Ministerial Code has served as a guideline for government ministers, outlining the expectations placed upon them. Breaches of the code may lead to resignation or removal by the Prime Minister. Ultimately, it is the Prime Minister who decides if a breach has occurred, a process that has often faced criticism for its subjectivity. To assist in this judgment, Prime Ministers appoint an Independent Adviser on Standards, lead to resignation or removal by the Prime Minister. Ultimately, it is the Prime Minister who decides if a breach has occurred, a process that has often faced criticism for its subjectivity. To assist in this judgment, Prime Ministers appoint an Independent Adviser on Standards.