You know, google is your friend.
From advanced aquarist
"First, they are called tube anemones for a reason - they should have a well-developed tube when you purchase them (essentially it looks like fiberglass because it is woven of the threads of special stinging cells as explained above). They can rebuild their tube, but it is stressful and energetically costly, and you can be assured that they will be stressed enough when being moved to a new tank and forced to develop a new burrow, so it is always advisable to aim for one with a good tube to start with. Animals that lack a tube when you buy them have lost it for a reason. As I explained above, these animals cannot retract into a protective ball like true anemones can, and therefore the tube is the only source of protection that they have. Given that, they do not leave their tubes willingly, and an animal without a tube is a good indication that is has been seriously mistreated somewhere during collection and/or transport.
Second, these animals live with their tubes buried deeply in fine sands and muds. If you have a bare-bottom tank, or one with either a thin bed or coarse (rice-grain size or greater) gravel, these animals will not be able to find a spot that suits them and will most likely perish in short order in your aquarium. In the wild, the burrows of large animals can extend a couple of meters, so a sandbed that is only a couple of inches deep is just not going to cut it for these animals. In cases where I am worried about the depth of the sandbed for a tube anemone, I make an artificial burrow for them. Simply cut a section of PVC pipe into which you can stick the animal's tube and fill the pipe around the tube with sand. If your tank is anything like mine, the PVC is completely covered in coralline algae in no time, and won't be an eye-sore within a month or so. If you're really worried about the look of the PVC pipe in your tank, you can pre-coat it by sticking a section of PVC into the back of your tank until it is covered before adding the animal to your aquarium. Regardless of how you choose to do it, the animal will be much happier in the pipe and will probably survive longer than if you try to lay it somewhere inappropriate in your tank. I usually use a tube that is at least as long as the tube anemone itself, preferably closer to 1.5 times as long and as wide as the animal. I then hot-glue a solid base to the bottom of the pipe (a plastic yogurt or coffee lid works pretty well); this will prevent the sand from pouring out around the animal if the tube is disturbed. The animal (still within its tube, of course) is then slid into the pipe until about 4/5 of the body length is within the PVC. Carefully pour sugar-fine or smaller sand (preferably from an established aquarium) around the animal to support the tube until the PVC pipe is filled to the top. At that point, the animal will be securely housed within a deep sand burrow, and you can place the PVC pipe into the exact spot that you want the tube anemone displayed. Another major consideration is that some species can expand to form a 30cm-or-so sphere of feeding tentacles from the end of the tube (obviously a large portion of a small tank could be covered by the reach of 1ft long tentacles!). Even if your animal is small now, it will hopefully grow, and you need to have the space available to allow it to expand safely (both for the tube anemone and its tank-mates), so you'll want to make sure it is at least a couple inches away from pump intakes and the like when fully expanded."