I am in the process of transfering one employee into my business under TUPE Regulations.  This person has very basic terms and conditions and little or no benefits.  I am aware of the protection of T&C’s under TUPE and would like to offer a new contract with all the benefits and enhancements that would entail.  This would mean changing the current payment terms.  Am i right in thinking that so long as the employee is happy to waive this term of contract and signs a letter to confirm she is happy to move to new T&C’s, i can go ahead?  If so what would i need to cover off in this change of terms letter?