Making Tax Digital is the entire digitization of UK bookkeeping and taxes, including the quarterly reporting of income and tax payments.
The first phase of making tax digital has commenced on 1 April 2019 but only affects VAT registered businesses.
The next phase will affect everyone else who uses HMRC self-assessment, including self-employed individuals. But the start date is so far unconfirmed.
The new Quarterly reporting system will replace the annual self-assessment tax return form due by 31 January each year.