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What is MTD for partnerships?
Last verified 31 October 2026
MTD for partnerships means the rules for partnerships under Making Tax Digital for Income Tax. HMRC says partnerships will need to use the service in future and will set out the timeline at a later date, so partnerships do not currently need to use it.
Why it matters to landlords
The MTD thresholds currently apply to individual sole traders and landlords. A partner is still an individual with their own Self Assessment return, so any self-employment or UK property income they have outside the partnership can bring them into MTD. Jointly owned property has its own rules.
HMRC's guidance says partnership income is not added as an income source in the service, but still belongs on the tax return. Partnership profit shares can optionally be reported during the year if your software supports it, otherwise they go on the return before you submit it. HMRC also says your software should let you report partnership profit shares on the return.
Example
Ella is a partner in a family farming partnership and also lets two cottages in her own name. Her cottage rent counts towards her qualifying income and goes into quarterly updates once she is in scope. Her partnership profit share is added when she completes her return.
MTD for Jointly Owned Property and Joint Landlords →
Related terms
- MTD for jointly owned property
- Qualifying income
- MTD income sources
- MTD start dates
- UK property business