Businesses across Britain will allow tired staff to come into the office later than normal during the World Cup as they plan to watch football matches late at night.England and Scotland fans are preparing to change working patterns to stay up into the small hours to follow the tournament as games kick off as late as 2am UK time.Staff wanting to watch the matches being played in the US, Mexico and Canada are being permitted to swap shifts, start later after big matches or make the time up.Some firms have already shared a fixtures calendar with workers so half-days could be booked in advance, while others are putting the games on a screen in the office.England begin against Croatia in Dallas on June 17 at 9pm UK time, then play Ghana in Boston on June 23 again at 9pm and Panama in New Jersey on June 27 at 10pm.Scotland will start against Haiti on June 14 at 2am, then play Morocco on June 19 at 11pm, both in Boston; before heading to Miami to face Brazil on June 24 at 11pm.One unusual policy came from Paul Denley, chief executive at London-based Oakham Wealth Management, who has introduced a World Cup 'ticket allocation' for staff.He explained to the Daily Mail: 'Everyone gets a modest number of virtual tickets they can cash in if they want to stay up for a late match and come into work a little later the next morning. The idea is simple: treat people like adults. Paul Denley, chief executive at London-based Oakham Wealth Management, has introduced a World Cup 'ticket allocation' for staff so some can come in late the morning after a match HR expert Kate Underwood from Southampton said: 'A late kick-off shouldn't mean a late P45''Major sporting events don't come around often, and a little flexibility can do wonders for morale. That said, every tournament needs referees.'Anyone arriving unable to function after a night of overindulgence may find themselves shown a yellow card. Repeat offenders risk a red card and forfeiting their remaining tickets. Most people are sensible.'Give employees some trust and they generally repay it with commitment and goodwill. A bit of flexibility, a bit of humour and a bit of common sense is far more realistic than pretending nobody stayed up to watch the game.'Samuel Mather-Holgate, managing director of Swindon-based advisory firm Mather and Murray Financial, has also been considering how to help staff watch matches.He told the Mail: 'Flexibility is being offered around late games, although based on England's current performances, the policy may not be needed for very long.'Staff can swap shifts, start later after big matches, or make the time up sensibly. The aim is to keep morale high without the business scoring an own goal on productivity.'For small firms, this is about trust, not a free-for-all. And frankly, if employees can survive extra time, penalties and the national emotional wobble, they have probably earned a later start.'Fans of the Three Lions are hoping their journey will finish in glory on July 19 by ending 60 years of hurt and winning the World Cup for the first time since 1966.Scotland meanwhile have qualified for their first World Cup since 1998, having never managed to get out of the group stage in any of their eight previous appearances. Samuel Mather-Holgate, managing director of Swindon-based advisory firm Mather and Murray Financial, said the company is offering 'flexibility' to staff around late gamesAnd HR expert Kate Underwood told the Daily Mail: 'The World Cup is the one event that turns even the most reliable employee into a creative excuse-maker, so smart small businesses get ahead of it. A late kick-off shouldn't mean a late P45.'The clients getting it right aren't spending a penny extra. They're letting people start an hour later after a midnight game, swapping shifts so fans cover for fans, putting the match on a screen in the office, and sharing a fixtures calendar so half-days are booked in advance and the rota never gets a nasty surprise.'Ms Underwood, founder of Southampton-based Kate Underwood HR and Training, added: 'Just check you've got the right licence to screen games at work, or the only red card will be yours.'The smart ones offer the flex to everyone, not just the football-mad, so the colleague who couldn't tell you the offside rule gets the same goodwill for something they love.'That's how you dodge resentment and keep output steady. Banning it won't make anyone work harder. It just sends them sneaking to the loo with their phone. Be the boss who joins them on the sofa instead.'Another firm expanding its flexible working policy in attempt to avoid staff calling in sick the following day is Birmingham-based digital agency Pull the Pin.Its founder Sam Hufton told BBC News: 'As a keen football fan, I've reminded everyone that if they want to watch a game and start a bit later, that's fine, all we ask is that they're transparent about it.'Everyone sets out a weekly plan of roughly when they're starting and finishing each day, so the whole team knows where everyone is. England fans at a public screening during the Qatar World Cup in 2022 at Boxpark Wembley'Not everyone's a football fan, but plenty will be, especially families who want to watch together. Whoever does take it up, I just want them to really enjoy it.'Research by YouGov found that more than half of people in the UK planning to follow the tournament intend to watch matches live rather than catch up later.According to HR and absence management software provider BrightHR, the day after England's first match is the most booked-off day for over-60s for the tournament.The firm forecasts that employers will pay more than £94million in sick pay during the tournament and that at least 3.6million sick days will be taken.England beat New Zealand 1-0 in a pre-tournament friendly in Tampa Bay on Saturday.They will play a final warm-up game in Orlando against Costa Rica tonight before some rest time and then move to their tournament base in Kansas City.