Cabinet Office Statement of Practice

The Cabinet Office Statement of Practice (COSoP) is a code of practice, developed by the UK Cabinet Office to support employees when work is being transferred between departments within the civil service or across the wider public sector.^[1][2] COSoP provides transferring employees with TUPE-like protection^[3][4] when the TUPE legislation cannot apply as there will not be a change of employer, this is because transferring employee will continue to work within the civil or public sector and be employed by the Crown.