As of May 2025, how is making tax digital going to work for partnerships? 

Arthur replies: 

Making tax digital for income tax self-assessment (MTD for ITSA) will not apply to general partnerships in the next rollout phases; although originally scheduled for April 2025, this mandation has been deferred indefinitely, with the government committing to include partnerships in a later phase but giving no firm date. Individual partners do not need to sign up for MTD on the basis of their partnership income and partnership profits are not counted towards qualifying income; instead, partnership profits continue to be reported via the annual self-assessment process. There is currently no requirement for partnerships to submit quarterly digital updates; partners must continue to file partnership returns through the existing self-assessment service and only report self-employment or property income under MTD if they meet those separate criteria.