Today, Microsoft released Windows 10 SDK Insider Preview build 17040. The news comes only six days after the release of SDK Preview build 17035.
Historically, new SDK (software development kit) builds have coincided with Windows 10 builds in the Slow ring; however, for the Redstone 4 development cycle, they seem to be coinciding with the Fast ring, offering builds much more frequently. Windows 10 Insider Preview for PCs build 17040 was released to the Fast ring five days ago.
As usual, Microsoft hasn't yet released a blog post detailing what's new in the SDK build, so we'll probably see that later on today. It's safe to assume that there are a bunch of API changes.
There's also been a recent issue where you can only install the build on an Insider Preview machine. This has been the case for a few weeks now, so if you're worried about it showing up in this one, you might want to wait for the release notes.
As usual, Visual Studio 2017 is the only supported version for this. You can download Windows 10 SDK Preview build 17040 right here.