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Does MTD apply to partnerships?
Last verified 23 October 2026
Not yet. HMRC says partnerships do not currently need to use Making Tax Digital for Income Tax. They will need to in future, and HMRC will set out the timeline at a later date.
Your share of partnership profit as an individual partner does not count towards your qualifying income. So partnership profit alone will not bring you into the service.
If you also have self-employment or property income in your own name, such as a buy to let you own personally, that income does count. If your qualifying income is over the threshold, you need to use Making Tax Digital for that income. You then still report your partnership profit share in your tax return using your software.
This is different from owning a property jointly with someone. Joint owners who are not in a business partnership each count their own share of the rental income. A partner can also apply for a temporary exemption if they expect to claim averaging relief through the SA104 partnership pages.
Read next
Sources
- GOV.UK: Find out if and when you need to use Making Tax Digital for Income Tax
- GOV.UK: Find out if you can get an exemption from Making Tax Digital for Income Tax
- GOV.UK: Work out your qualifying income for Making Tax Digital for Income Tax