The snap general election has resulted in a number of tax measures, including Making Tax Digital, being dropped from the government’s Finance Bill 2017.

Unincorporated businesses with turnover above the VAT threshold were due to start reporting their business’s financial data to HMRC digitally in April 2018, however, the clause to introduce digital reporting for Income Tax has not been included in the final Finance Bill. It is not yet clear whether this date has been, or will be, pushed back as a result of this.

The move comes after blanket opposition against the proposals from taxpayers, business groups and senior political figures across all parties.

The next Finance Bill is scheduled for autumn so this could just be a short delay in setting the MTD timeline, this will of course depend on which party wins the general election.