As an employer, you have the same health and safety responsibilities for home workers as for any other workers. If you have people working from home temporarily as a result of the COVID-19 outbreak then please follow the advice below from the Health & Safety Executive (HSE): Protect Home Workers Advice
The Health and Safety Executive (HSE), the Trades Union Congress (TUC) and the Confederation of British Industry (CBI) issue a joint statement to provide workers with information about the risks to their health and the actions their employers must take – especially for those continuing to work away from home. COVID-19 Joint Statement
The Health & Safety Executive (HSE) issue details of when and how you should report coronavirus incidents under RIDDOR (Reporting of Injuries, Diseases and Dangerous Occurrences Regulations 2013). RIDDOR Reporting of COVID-19