Angela Rayner's eldest son was listed on the electoral roll at a property in which she claimed she did not live.
The electoral register shows that the MP's son, then in his late teens, was registered as living at an address in Stockport with his stepfather, rather than in the property that the Labour deputy was registered as living at.
In 2014, Rayner was listed at a former council home which she later sold, saying it was her "principal property".
Labour's Shadow Deputy Prime Minister is being formally investigated over the sale of her house, Greater Manchester police confirmed last week.
Angela Rayner's eldest son was listed on the electoral roll at a property in which she claimed she did not live
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She was reported to the police by Tory MP James Daly, amid allegations she may have given false information about where she was living.
A spokesperson for Greater Manchester Police said: “We’re investigating whether any offences have been committed. This follows a reassessment of the information provided to us by Mr Daly.”
The Deputy Labour leader is embroiled in a row over whether or not she should have been liable to pay capital gains tax when she sold the house in 2015.
Rayner registered the former council house in Stockport as her main address on the electoral register, meaning she was not liable to pay capital gains tax on the £48,000 profit.
Rayner has maintained that there has been “no wrongdoing” and “no unlawfulness”.
She told the BBC: “I’ve been very clear there’s no rules broken. They [the Conservatives] tried to manufacture a police investigation … I got tax advice which says there was no capital gains tax. It’s a non-story manufactured to try and smear me.”
Rayner has said she "lived there, paid the bills there and was registered to vote there" until she sold the property in 2015.
Earlier this week, it emerged that the MP for Ashton-under-Lyne is being investigated for multiple offences, with the Times reporting that police are investigating “tax matters and other issues” in connection with her housing affairs.
Labour leader Sir Keir Starmer last week said “nobody is interested” in questions about Rayner’s tax affairs.
He said: “Angela Rayner has been asked no end of questions about this. She’s answered them all. She said she’s very happy to answer any further questions from the police or from any of the authorities.
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Labour leader Sir Keir Starmer last week said “nobody is interested” in questions about Rayner’s tax affairs
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“I don’t need to see the legal advice. My team has seen it. But I will say this, that on the day that the A&E figures – people are waiting more than 24 hours in A&E, we now know that they are 10 times as high as they were five years ago – the idea that the Tories want to be focusing on what Angela Rayner, how much time she spent with her ex-husband 10 years ago, I can tell you here at this hospital, nobody but nobody is interested in that.
“They’re very, very interested in what are you going to do about the A&E problem caused by this Government?
He added: It’s not appropriate for me to see (Rayner’s legal advice) but I do know this, that if you’re waiting more than 24 hours for A&E, you’re much more interested in why the Government is not absolutely laser-focused on that, which is what they should be, than chasing this smear against Angela Rayner and how much time she spent with her husband over 10 years ago.”
A Labour spokesperson said: “Angela welcomes the chance to set out the facts with the police. We remain completely confident that Angela has complied with the rules at all times and it’s now appropriate to let the police do its work.”
