With effect from 6 April 2015 new legislation will require all employment agencies to report additional information to HMRC. In short, all agencies must now submit quarterly reports to HMRC containing information on all workers where PAYE tax and national insurance is not deducted when payments are made.
This will apply to all workers who are supplying their services via an umbrella or personal service (own limited) company.
The downloadable template will need to be filed online using your government gateway login details.
I've picked some of the main quotes from the .gov website below, please follow the link for more information