High foot in playing the ball is not a free kick on its own. However if the play is done in a dangerous manner (to opponent or team mates), it is an Indirect Free Kick to the opponents. If the high foot connects with an opponent, it then is a direct free kick (or a penalty kick if in PA).
I understand that it may be a cautionable or a send off offense as well but my question is about the restart.
Because it has been done in a dangerous manner, it covers all players on the field. Just like foul and abusive towards a team mate ,is a send off offence. The referee has a duty of care for all players.