Working from home
The government guidelines are clear, your employer should take all reasonable steps to allow you to work from home. You should only be asked to return to work if it is not possible to work from home. If your employer is demanding you return to work when it is possible to work from home, write to them making it clear that they are breaking government guidelines.
If you are working from home your employer still has a duty of care. They should protect your mental and physical wellbeing, including providing you with all the equipment and information you need to work from home safely.
Returning to work