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A change of employment application is not required if you are moving under TUPE (or similar) protection due to a takeover, merger, de-merger or any other circumstances in which TUPE is triggered.
Your sponsor may be required to carry out a new resident labour market test. A resident labour market test will not be required if you are applying as an Intra Company Transfer (continuing to work for the same company), a job which is a shortage occupation or job where your salary is £153,500 (or £152,100, if the recruitment took place before 6 April 2014) or above.
It is recommended that you do not commence employment until you have received your biometric residence permit (BRP). However, on the basis of your approval letter, if you and your sponsor agree to commence the employment before you have your BRP, both you and your sponsor carry the risk of having no statutory excuse against a civil penalty if the BRP card is incorrect or withdrawn by the Home Office. You can continue working for your previous sponsor until the start date on your new Certificate of Sponsorship, provided your previous leave has not expired.