As a result of the Covid19 situation, Parliament announced last night that the IR35 changes due to be implemented next month will be deferred until 6 April 2021. You can watch the announcement from the House of Commons here https://twitter.com/i/status/12400012408278220816. The government has confirmed that it still intends to implement the measure and is committed to ensuring those who contract through intermediaries (such as limited companies) and if the intermediary was removed they would be an employee, pay broadly the same tax and NI as an employee would (and the employer pays the same employer’s national insurance).