The government will legislate in Finance Bill 2017 for the first part of the Making Tax Digital: Bringing Business Tax into the Digital Age reforms. This will include the primary legislation required to commence the Income Tax elements of these reforms from April 2018.
The government published in draft on 31 January 2017 the core primary legislation required to implement these reforms. A final version of these provisions and the remaining primary legislation will be published in Finance Bill 2017. At that time, the government will also publish, in draft form, the accompanying secondary legislation required to implement these reforms for Income Tax.