Are you based in Scotland?

If your business is located in Scotland please refer to specific Government guidance on homeworking published on the 13^thJanuary 2021.   Guidance released is to support the “stay at home” instruction and associated legislation which came into force in Scotland on 5 January 2021.

https://www.gov.scot/publications/coronavirus-covid-19-guidance-for-homeworking/pages/next-steps/