This Practice Note examines which employees transfer to the transferee under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246, reg 4. It considers who are the transferring employees, ie who is employed by the transferor and assigned to the organised grouping of resources or employees to be transferred immediately before the transfer whose employment would otherwise be terminated by the transfer. It also examines the meaning of ‘employed by the transferor’ for the purposes of TUPE 2006, SI 2006/246, reg 2, employed by or working for a group company or associated company, piercing the corporate veil, assigned to the organised grouping of resources or employees, the position of employees dismissed because of the transfer, employees on temporary assignments, suspended, on leave or absent at the time of transfer, employees subject to disciplinary proceedings, employees who object to the transfer, agency workers, employees with the right to claim ‘extended constructive dismissal’ under TUPE 2006, SI 2006/246, reg 4(9), employees who claim common law constructive dismissal and employees working outside the UK. For information: