As an Employer you still have a duty by virtue of Section 2 of the Health and Safety at Work Act 1974 to employees that work from home.
You must carry out a Risk Assessment under the Management of Health and Safety at Work Regulations 1999.
Any hazardous substances provided must comply with COSHH Regulations 2002.
Electrical equipment must comply with Electricity at Work Regulations.
Workstations used at home by the employee must comply with Health and Safety ( Display Screen Equipment ) Regulations 1992. Inclusive of chairs, desks and computer equipment which may have been provided by the employee.
The Common Law ' duty of care ' applies too thus allowing injured employees to make a claim for compensation against the negligence of the employer.
Please see our Homeworking Safety Checklist in our members area for a free download.