This guidance considers recent reviews of relevant Government and Regulator guidance as well societal trends with regards to the status of the COVID-19 pandemic.

It must be noted that some restrictions remain in place. However, the trend for guidance, is to place emphasis on organisational and personal responsibility.

The nature of the pandemic is fluid and the potential for emergent COVID-19 variants remains. It is important that duty holders remain cautious, pragmatic, and dynamic in approach. The health, safety and wellbeing of employees and others must continue to be the primary focus of organisations when considering working arrangements.