PHILIP Hammond, Rory Stewart and David Gauke have quit ahead of  Boris Johnson entering Downing Street.

Chancellor Hammond, a staunch opponent of a no-deal Brexit, said the new Prime Minister should be "free to choose a chancellor who is fully aligned with his policy position".

New Tory leader Johnson has repeatedly promised to take the UK out of the European Union on October 31, with or without a deal.

In his resignation letter to Theresa May, Hammond said: "Despite the uncertainty created by the unresolved issue of Brexit, we have been able to make notable progress in rebuilding the public finances and preparing the British economy for the opportunities ahead."

In a pointed message to Johnson, the outgoing Chancellor warned that the headroom built up in the public finances could only be used for tax cuts and spending boosts if a Brexit deal was secured.

In his letter to May, ahead of her own resignation as Prime Minister, he said: "We bequeath to our successors genuine choices, once a Brexit deal is done: the ability to choose, within the fiscal rules, between increased public spending, reduced taxes, higher investment or progress towards faster debt reduction - or some combination of all four.

"After a decade when the aftermath of the 2008-09 recession meant we had no choices, this is a luxury which our successors should use wisely."

It is understood Hammond handed his resignation to May after her final session of Prime Minister's Questions.

It is highly unlikely he would have been given a job by Johnson even if he had wished to carry on given their differences over Brexit.

International Development Secretary Stewart, who had been among the early challengers in the leadership contest, congratulated Johnson on being elected Prime Minister. 

But he confirmed he would be quitting his Cabinet post, tweeting that he would be on the "backbench tomorrow serving Cumbria".

Justice Secretary Gauke said it had been an honour to serve as a cabinet minister but that he was “looking forward to returning to backbenches tomorrow, serving people of South West Hertfordshire”.