[To be typed on employer’s headed notepaper] [Enter employee name] [Enter employee address] Confidential: addressee only [Date] Dear [enter name of employee] Proposed change to your [ contract of employment OR [enter details, eg holiday entitlement]] I refer to our meeting on [enter date]. [Set out details of any prior consultation process that has taken place.] As I explained at that meeting, the Company has been reviewing its business priorities in relation to [enter details of any specific business areas that are relevant, eg sales support, business administration] in light of [enter details of the reason why the employer needs to make the proposed changes, eg the need to harmonise the terms and conditions of employees across its business, the substantial downturn in the business over recent months]. As I also explained, the Company has decided that, as a result of that review, the needs of the business require that [enter details of the proposed changes, eg the paid holiday entitlement of some employees be reduced from 30 days to 25 days]. [The Company has considered alternatives