Officers had initially said Ms Rayner would not face an investigation over claims she gave false information about where she was living for the electoral roll.
MP has faced questions about whether she paid the right amount of tax on the sale of her former home due to confusion over whether it was her principal residency.
Government guidance says tenants can apply to buy their council home through the right-to-buy scheme if it is their "only or main home". Ms Rayner has maintained the controversy about her tax affairs was "manufactured" in an attempt to smear her.
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