Just looking at "EIM32795 - Home: working from home: pandemics" - Not that helpful, at:
It refers to occasions "when employees are requested to work from home during pandemic outbreaks". Since close company directors more or less control decisions at the top, is there any chance the £6 per week allowance could be denied to close company directors on the basis it was the close company directors who decided to send themselves home because they all agreed they must work from home.
Cannot see anywhere that any distinction is drawn between employees and close company directors. They all seem to be employees for the purpose of this allowance.
Anyone know any better.