This Practice Note explains the rights, powers, duties and liabilities that transfer to a transferee, and the acts or omissions of the transferor that are deemed acts or omissions of the transferee in relation to transferring employees under regulation 4 of the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246, a statutory novation of the employment contract, by which the transferee ‘steps into the shoes’ of the transferor. It examines particular considerations relating to equality of terms (equal pay) claims, statutory maternity pay (SMP) and other statutory payments, knowledge of disability, personal injury claims, right to claim under insurance policies, terms that cannot be replicated, share schemes and post-termination restrictions (restrictive covenants). It also covers illegal worker and right to work checks and immigration requirements, pensions, collective agreements, trade union recognition, consultation bodies under the Information and Consultation of Employees Regulations 2004 (ICER 2004), SI 2004/3426 and liability for pre-transfer dismissals and failure to inform and consult. TUPE 2006, SI 2006/246 provides that, where there is a relevant transfer, there is a