This Checklist sets out the employment-related liabilities that arise on a relevant transfer under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246, or TUPE transfer, and whether they transfer from the transferor (the seller or outsourcing client/outgoing service provider) to the transferee (the buyer or incoming service provider/insourcing client). For further guidance on relevant transfers, see Practice Notes: TUPE—business transfers and TUPE—service provision changes. In relation to a dismissal, the position may vary depending on whether the sole or principal reason for dismissal is an economic, technical or organisational reason (ETO reason) entailing changes in the workforce. For further guidance on ETO reasons, see Practice Note: TUPE—protection against dismissal—Dismissal for an ETO reason. References made in the table to ‘extended’ constructive dismissal are to the scenario envisaged in TUPE 2006, SI 2006/246, reg 4(9), ie where an employee is treated as having been dismissed by the employer in circumstances where: • the relevant transfer involves or would involve a substantial change in working conditions to the material detriment