Does Making Tax Digital apply to partnerships?

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Does Making Tax Digital apply to partnerships? Not yet. As at 16 October 2026, GOV.UK says partnerships do not need to use Making Tax Digital, and no start date has been set. A partner's own sole-trade or rental income can still bring them in. Not yet. GOV.UK says partnerships do not currently need to use Making Tax Digital for Income Tax and that HMRC will set out a timeline for them later. No date has been published. No. A share of profit from a partnership as an individual partner does not count towards qualifying income. It still has to go on your personal tax return. Possibly. Your own sole-trade turnover and any rental income count towards qualifying income. If they add up to more than £30,000 on your 2025-26 return, you start on 6 April 2027. Read the full answer, with every source, at rightotax.co.uk.

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Read the full answer, with every source

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Transcript

Does Making Tax Digital apply to partnerships? Not yet. As at 16 October 2026, GOV.UK says partnerships do not need to use Making Tax Digital, and no start date has been set. A partner's own sole-trade or rental income can still bring them in. Not yet. GOV.UK says partnerships do not currently need to use Making Tax Digital for Income Tax and that HMRC will set out a timeline for them later. No date has been published. Read the full answer, with every source, at rightotax.co.uk.

Voice and visuals made with automated software, including AI.

This is general information to help you understand the rules. It isn't tailored to your circumstances, so check your own position before acting on it.

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