the Transfer of Undertakings (Protection of Employment) Regulations 2006 Procedure There are separate employment tribunal systems for Scotland, and for England and Wales. A claim may not be presented in Scotland for proceedings in England and Wales, and vice versa, but it is possible to transfer proceedings between the two jurisdictions in certain circumstances. Since 2004, the same Rules of Procedure have governed both jurisdictions, with references to the appropriate civil law nomenclature differences between them. Scottish employment tribunal practice follows Scots civil law, and differs markedly from the procedure used in England and Wales. Employment tribunals are constituted and operate according to statutory rules issued by the Secretary of State. These rules, known as the Employment Tribunals Rules of Procedure, set out the Tribunals' main objectives and procedures, and matters such as time limits for making a claim, and dealing with requests for reviews. The rules for appeals are governed by the separate Rules of the Employment Appeal Tribunal. A party making a claim has to present (i.e. deliver) their claim on a prescribed form, within the appropriate time limit, including all mandatory information. Since the 2013 changes in procedure recommended by the Underhill Review a claim form may only be presented by one of three prescribed methods; electronically using an online form on the gov.uk website, by a paper form posted to a central processing office, or by a paper form handed in at the counter at designated Employment Tribunal offices. It will not be accepted if it is posted to an individual Employment Tribunal office or presented by email. If a claim form is late, even by a few seconds, then the employment tribunal may not be permitted to hear it and the claim may be dismissed on that basis alone, without a consideration of the merits, at a pre-hearing review. For most types of claim the claimant must first contact Acas (the Advisory, Conciliation and Arbitration Service). A party defending a claim has to present a response form (a prescribed form) to the employment tribunal handling the claim within 28 days of being sent the claim form by the employment tribunal. If a party fails to present a response form, then it will be debarred from taking part in proceedings, which may proceed undefended. The employment tribunals are expected to reject a claim form or a response form if it is not provided on a prescribed