If you run a partnership, the headline is reassuring: MTD for Income Tax for partnerships is a future phase with no confirmed date. Here is exactly where things stand and how to stay ready.
MTD for Income Tax does not currently apply to partnerships. HMRC has said partnerships will be brought in during a later phase, but there is no confirmed start date. Partnerships are not part of the April 2026, 2027 or 2028 rollout for sole traders and landlords.
Continue submitting your Partnership Tax Return the usual way until HMRC confirms a date.
Good digital bookkeeping now means an easy switch whenever the partnership phase begins.
Individual partners may already be in MTD for Income Tax on their own trade or property income.
VAT-registered partnerships must still follow MTD for VAT, which is already live.
Keep digital records, file quarterly updates and submit your final declaration, all in one place. Free for sole traders, with no filing paywall.
Clean digital records keep VAT compliant today and mean an easy switch whenever the partnership phase of MTD begins.
