The reason you can’t find anything is because there is nothing. The law will provide a framework of what the requirements are but it won’t go into every possible detail. Home working is a fairly new concept and I don’t think it is mentioned at all in any H&S legislation (the HSE are just getting away from the idea that most people work in factories making widgets). So it is all down to your risk assessment, but remember that you can only do what you can manage and you cannot be expected to for example to tell your employee what to do if the baby starts crying and does not stop, and so prevents her from doing her job. What you need is sympathetic approach and a realisation that a lot of the time her responsibility to the baby will take priority over the job.

Once again, the H&S bod gets sucked in to HR Policy matters which seek justification via 'risk assessment.' Nothing to do with H&S. I'm not aware of any employer who would countenance "working from home" whilst caring for a baby. Presumably the employer is willing to accept a much reduced output from a very valuable employee. This is not a sympathetic circumstance, rather it is an exceptional one. Without a clear understanding of the expected work outputs, you cannot begin to assess "risk" in any shape or form.

Completely agree, refer to HR to get the guidelines of the policy and discuss with here where she is going to work as you have already mentioned. But speaking for experience she will need to be superwoman, her productivity will not be as much as either she or the company expects. Although thinking about it the idea of not having to get out the house in a morning without the smell of baby milk or rusk on your clothes does appeal. The pull of your child will be greater than work, this is not new news and it will be a struggle. I wish her well and applaud her enthusiasm to return to work.