The exercise by HMRC is set to come as former Chancellor Rachel Reeves announced that homes worth more than £2m would be hit with a new levy.

The exercise by HMRC is set to come as former Chancellor Rachel Reeves announced that homes worth more than £2m would be hit with a new levy.

Inspectors charged with working out which homes are worth enough to be hit by the new property raid have a checklist of features they can use to push up their taxable value.