Nadhim Zahawi breached the Ministerial Code seven times during the row over his tax affairs, an investigation by Sir Laurie Magnus, the new ethics adviser, has concluded.

The Telegraph takes a look at each of the breaches committed by Mr Zahawi that have led to his sacking as Conservative Party chairman by Rishi Sunak.

June 2021

Mr Zahawi held a face-to-face meeting with HMRC in June 2021 after the taxman had launched an investigation into the-then vaccines minister two months earlier.

Mr Zahawi had told Sir Laurie that he was under the impression he and his advisers were "merely being asked certain queries by HMRC concerning his tax affairs", and claimed he continued to believe this under July 2022.

However, Sir Laurie wrote in his letter to the Prime Minister: "On the basis of the confidential information to which I have had access, including correspondence between HMRC and Mr Zahawi personally, I consider that an individual subject to the HMRC process faced by Mr Zahawi should have understood at the outset that they were under investigation by HMRC and that this was a serious matter."

He added the investigation by HMRC was a "relevant matter for a minister to discuss and declare as part of their declaration of interests" and that Mr Zahawi would be expected to "proactively" update his form, which he failed to do.

October 2021

On being promoted to the role of education secretary by Boris Johnson, Mr Zahawi did not declare the HMRC investigation, which was ongoing.

Sir Laurie wrote: "Given the nature of the investigation by HMRC, which started prior to his appointment as Secretary of State for Education on 15th September, 2021, I consider that by failing to declare HMRC’s ongoing investigation before July 2022 - despite the ministerial declaration of interests form including specific prompts on tax affairs and HMRC investigations and disputes - Mr Zahawi failed to meet the requirement to declare any interests which might be thought to give rise to a conflict."

July 5, 2022

As Boris Johnson's Government fell apart in the wake of the Chris Pincher affair and surrounding backlash, Mr Zahawi agreed to serve as the embattled prime minister's new chancellor following the resignation of Mr Sunak.

Mr Zahawi completed a declaration of interest form on this appointment, but as Sir Laurie noted: "Only following receipt of HMRC’s letter received on 15th July 2022 (dated 13th July), did Mr Zahawi update his declaration of interests form to acknowledge that his tax affairs were under investigation.

"But he provided no further details other than the statement made previously that he was clarifying queries."

Sir Laurie pointed out it was a particularly "relevant interest" during his time in No 11. He noted the HMRC dispute could "give rise to a conflict, and particularly so in the case of HM Treasury Ministers and the Chancellor of the Exchequer, who has responsibility for the UK tax system".

July 10, 2022

The following week, Mr Zahawi had thrown his hat into the ring to replace Mr Johnson as Conservative leader and Prime Minister in the wake of his resignation. After the first reports in The Independent and The Guardian that he was being investigated by HMRC, Mr Zahawi said: "There have been news stories over the last few days which are inaccurate, unfair and are clearly smears.

"It’s very sad that such smears should be circulated and sadder still that they have been published. These smears have falsely claimed that the Serious Fraud Office, the National Crime Agency, and HMRC are looking into me. Let me be absolutely clear. I am not aware of this. I have not been told that this is the case.

“I’ve always declared my financial interests and paid my taxes in the UK. If there are questions, of course, I will answer any questions HMRC has of me.”

However Sir Laurie gave Mr Zahawi's argument he was merely "answering HMRC's queries" short shrift, adding: "I consider that an individual subject to the HMRC process faced by Mr Zahawi should have understood that they were under investigation by HMRC and that this was a serious matter." He concluded his subsequent failure to correct an "untrue public statement" until January 21 the following year was "inconsistent with the requirement for openness".

September 2022

Mr Zahawi reached an agreement with HMRC in September after an in-principle agreement the previous month, when he was still at No 11.

Sir Laurie concluded that Mr Zahawi "failed to update his declaration of interest form appropriately after this settlement was agreed in principle in August 2022... It was not until mid-January 2023 (see paragraph 16) that details of the earlier HMRC investigation and its outcome were declared."

September and October 2022

The final two breaches were Mr Zahawi's failure to declare the investigation before his respective appointments by Liz Truss and Rishi Sunak as Chancellor of the Duchy of Lancaster and Conservative Party chairman.

Sir Laurie wrote: "I also conclude that, in the appointments process for the governments formed in September 2022 and October 2022, Mr Zahawi failed to disclose relevant information - in this case the nature of the investigation and its outcome in a penalty - at the time of his appointment, including to Cabinet Office officials who support that process."

"Without knowledge of that information, the Cabinet Office was not in a position to inform the appointing Prime Minister."