Employers are required to protect the health, safety and welfare of homeworkers who are employees. If you employ homeworkers you should carry out a risk assessment of the work activities and take appropriate measures to reduce any associated risks.
A lot of work carried out at home is going to be low-risk, office-type work. Of the work equipment used at home, you are only responsible for the equipment you supply.
If your employees work at home, doing activities such as working with adhesives or soldering, you need to consider the particular risks involved in these activities. For example, you need to check that any equipment you supply to them is in good condition and that they have the correct personal protective equipment (PPE) if needed.