Cabinet Office Statement of Practice

{{Use dmy dates|date=April 2022}}

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.{{Cite web |date=2020-06-24 |title=Local authority housing benefit staff will not move into DWP under Universal Credit shake-up |url=https://www.civilserviceworld.com/professions/article/local-authority-housing-benefit-staff-will-not-move-into-dwp-under-universal-credit-shakeup |access-date=2025-02-18 |website=Civil Service World |language=en}}{{Cite web |last=Fuller |first=Dean |date=2012-10-26 |title=TUPE: what business needs to know about the retention of employment model |url=https://www.hrmagazine.co.uk/content/features/tupe-what-business-needs-to-know-about-the-retention-of-employment-model/ |access-date=2025-02-18 |website=HR Magazine |language=en}} COSoP provides transferring employees with TUPE-like protection{{Cite web |date=2024-09-24 |title=What a TUPE transfer is - TUPE |url=https://www.acas.org.uk/tupe/advice-for-employers-and-employees |access-date=2025-02-18 |website=Acas |language=en}}{{Cite web |title=Staff being transferred with the responsibility for benefit claims: FOI release |url=https://www.gov.scot/publications/foi-19-00729/ |access-date=2025-02-18 |website=www.gov.scot |language=en}} 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.