This kind of question comes up a lot, so I have chosen this thread to have a bit of a rant. So. Please don't take this personally, Hopeful!
There is no need for PATting anything and everything, I would advise not having this as a policy.
As others have stated, for most homeworking situations, with a PC / laptop, visual inspection is fine. Nobody has ever been able to show me evidence of faulty laptops, printers etc. from PAT testing even over a few years. Lamps, fans, kettles, extension leads - maybe, occasionally, but when there was also visible evidence of maltreatment. I'm not saying never, just likelihood of electrical defect is very low.
However, the bigger risk area, especially in individual homes, is from using multigang adaptors and extensions. These should be supplied by the organisation, (not by refunding workers who get their own from unvalidated sources). They can be poor design with inherant faults as supplied, and of course can be misused, ading to any risk already there from the property system.
The most serious electrical failure outcome I know of, from an employer supplied laptop supplied for home working, was when one blew up, whilst the person was out walking the dog. When she came back, the 400 year old thatched grade II listed historical cottage was well alight, with fire service in attendance. The laptop was fitted with a battery which was subject to a recall, having had a number of such failures.
PAT testing would not have identified that fault. My focus would be to emphasise the importance of unplugging any phone chargers, laptops, etc. which can overheat, and to avoid overloading sockets.