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HM Revenue and Customs has confirmed that Angela Rayner owes no capital gains tax for the sale of her former council house, according to new documents.
The official paper states that no further action will be taken against the deputy Labour leader.
Rayner has denied any wrongdoing after she was formally investigated over the sale of her council house.
On Tuesday, Greater Manchester police said that Rayner had been cleared of claims that she wrongly declared her permanent address on the electoral register.
Officers added that no further action would be taken because matters involving personal tax or council tax do not fall under its jurisdiction.
However, it had shared information from its six-week investigation with HMRC and Stockport council.
A spokesperson for the council said it had "reviewed and responded to all correspondence" on the matter, and said: "We have also concluded that no further action will be taken on behalf of the council."
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.
The police had initially said that the Labour MP would not face an investigation over claims she gave false information about her primary address on the electoral roll in a statement earlier this month.
The investigation was launched after she was reported to the police by Tory MP James Daly.
A spokesperson for Stockport Council said: "Stockport Council has reviewed and responded to all correspondence relating to this matter, including information received from Greater Manchester Police (GMP) who have concluded that no further police action will be taken.
"We have also concluded that no further action will be taken on behalf of the council."
The HMRC document seen by the Guardian found "no capital gains tax is due" on the sale of Rayner’s former home.
In a statement following Greater Manchester Police concluding its investigation, Rayner said: "I welcome the conclusion of the police investigation, and confirmation that no further action will be taken.
"We have seen the Conservative Party use this playbook before - reporting political opponents to the police during election campaigns to distract from their dire record.
"The public have had enough of these desperate tactics from a Tory Government with nothing else to say after 14 years of failure.
"I am grateful to all those who have stood by and supported me and my family.
"My focus now is squarely on securing the change Britain needs, with the election of a Labour Government."
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