TUPE Transfer Checklist for UK Employers

You've established whether this is a relevant transfer under TUPE — either a business transfer (a stable economic entity changes hands) or a service provision change (a contract for services is awarded, re-awarded, or brought in-house).CRITICAL

You've identified exactly which employees are "assigned" to the organised grouping of resources or employees that's transferring.CRITICAL

Only employees assigned to the transferring activity move across — not the whole workforce of the outgoing employer.

You've considered whether any employees are only partly assigned to the transferring work, and how their situation will be handled.

Legal advice has been sought on whether TUPE applies where it isn't clear-cut.

Getting this wrong has consequences for both sides — the wrong employer could end up liable for claims, or employees could be left without the protection they're entitled to.

The outgoing employer has provided Employee Liability Information (ELI) for every transferring employee.CRITICAL

This must include identity and age, terms and conditions, disciplinary/grievance history within the last two years, and any outstanding legal claims or ones reasonably likely to be brought.

ELI has been provided at least 28 days before the transfer takes place.CRITICAL

You've reviewed each transferring employee's contract, benefits, and any collective agreements that will transfer with them.

You've checked for any enhanced contractual redundancy, pension, or other terms that could carry significant cost post-transfer.

Any indemnities or warranties covering pre-transfer liabilities have been addressed in the transfer/sale agreement.

Both the outgoing and incoming employer have identified all employees "affected" by the transfer — this can include employees who aren't transferring but whose jobs are impacted.CRITICAL

Affected employees (or their representatives) have been informed of: the fact of the transfer, when and why it's happening, and its legal, economic and social implications.CRITICAL

Where any measures are proposed in connection with the transfer (e.g. restructuring, relocation), affected employees have been informed of those measures and genuinely consulted, not just told.CRITICAL

Where there's no existing recognised union or employee representative body, arrangements have been made to elect employee representatives for consultation.

Skipping formal consultation, or consulting only after decisions are made, is one of the most common — and costly — TUPE failures.

Consultation started in good time before the transfer, allowing genuine opportunity to influence the outcome.

You understand that employment contracts transfer automatically on their existing terms — the new employer takes on transferring employees as if they'd always employed them.CRITICAL

Continuity of employment has been preserved for statutory purposes (notice, redundancy pay, unfair dismissal qualifying service).CRITICAL

No changes to transferring employees' terms and conditions are planned solely because of the transfer, unless there's an economic, technical or organisational (ETO) reason entailing changes in the workforce, or the contract itself allows the change independently of the transfer.CRITICAL

Even changes employees agree to can be void if the sole or principal reason is the transfer itself and there's no ETO reason.

Any planned harmonisation of terms with the new employer's existing staff has been checked against the above restriction before proceeding.

You've established whether transferring employees have occupational pension rights, and confirmed these do not automatically transfer under TUPE in the same way other terms do.

Pensions are a specific carve-out from the general automatic transfer rule.

Where transferring employees were in an employer pension scheme, the new employer's minimum statutory pension obligations have been checked (broadly, matching contributions up to 6% under the Pensions Act 2004 minimum, unless a more generous scheme applies).

Auto-enrolment duties for transferring employees under the new employer have been confirmed.

You understand that dismissing an employee because of the transfer itself is automatically unfair, unless there's a genuine ETO reason entailing changes in the workforce.CRITICAL

Where redundancies are genuinely necessary for an ETO reason, a fair redundancy process (selection criteria, consultation, alternatives) is being followed rather than treating the transfer alone as sufficient justification.CRITICAL

Transferring employees have been told who their new employer is and what, if anything, is changing operationally (line management, location, systems).

Records of the ELI received, consultation carried out, and any measures proposed have been retained in case of a later claim.