Employers too are having to strike the right balance. This is not a return to full lockdown and there is no general instruction from the Government to remain at home.

It is against this backdrop that all our offices across the UK will remain open as they have done since July 2020 for those with a business or personal need to use them.

A business need could include critical audit or deal work. There is no substitute for being with people face to face to test views and make the right judgment calls. Decisions around how much a business is worth or whether its accounts add up are not ones where you want to be second-guessing views on a screen.

There isn’t a manual for what work should best be done in person, but we trust our people to make the right decisions and to speak to their teams if they have any doubts.

It’s fair to say the latest restrictions have caused some disappointment for staff – it’s been a long year, everyone’s worked incredibly hard, and people were looking forward to socialising. Any large work events have now been cancelled. Our people have accepted this, but many just miss the camaraderie of office life, particularly near Christmas. Many of our people live on their own, some come from overseas, and with an average age of 31, they want to see friends and colleagues.

Loneliness was a real issue in lockdown. We gave people as much support as we could, from webcasts with psychologists to free subscriptions to the Headspace mindfulness app, but there’s no substitute for in person contact and having a reason to get out and about in the dark winter months. Other people had the opposite problem to loneliness; living in flatshares with people they had never intended to work alongside day in day out, they needed an escape.

That’s another reason why I’ve said our people can use our offices if they need to, and we won’t be asking questions about why they’re coming in. I’ve been struck by research showing that employers are one of the most trusted elements of society, and this trust is a two-way street – we have to trust employees to make the right decisions.

While we have people from all walks of life at PwC – and are proud to be ranked one of the leading social mobility employers – I recognise all of us are in a pretty fortunate position. We’re lucky to have the means to work flexibly, to be able to shield from infection if we need, and to be in a business sector that is resilient. The latest restrictions will challenge many sectors including travel and hospitality, which should be enjoying the Christmas holiday season – the so-called golden quarter.

The 22,000 people in our 19 offices across the country would typically be spending more at this time of year in the pubs, restaurants, cafes, shops and theatres across the country. Yes they’ll go out from their homes, but you don’t get the spontaneous gathering and multiplier effect of colleagues together.

By keeping our offices open for those who need them, I hope we can retain some of that footfall. I also hope that when the Government’s latest restrictions are lifted, it will be easier for our people to bounce back to hybrid working.

These are not easy decisions to make – and we don’t make them single-handedly. We will continue to test views with our people and clients – and consult policy makers as we interpret the guidance. I am optimistic though – in many ways this year defied all our expectations, I have to believe that 2022 will do the same.

Kevin Ellis is senior partner and chairman at PwC UK