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Resignation is obviously the right thing for Ms Rayner to do here. We cannot be sure, but she seems to have fallen foul of not satisfying all of the conditions here, as she retained the property as her main residence and was deemed to be an owner because her child or children had an interest under a trust.

https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09797

From her admission, she seems not to have asked if her arrangement met the conditions.

A question is whether she is entitled to a refund if she stops living in the former home during the 3 year period allowed for refunds.