Advice I was given, and its worked for me many times, is to loosen the immersion BEFORE draining any water from the tank. When full the pressure of the water helps give some rigidity to the thin walled copper tank. Obviously dont loosen it to the extent water starts gushing out, but having broken the seal, it should unscrew easily once you've drained down the water. If you are lucky enough to have a top entry heater, then all you really need to do is shut off the fill supply, and empty no more than a sink full, before the water is lowered away from the heater entry point.
Alan R, December 2007