UHY Ross Brooke Chartered Accountants

Selling your business? Consider Employee Owned Trusts (EOTs)

What's an EOT? Download our free guide to Employee Ownership Trusts

Phil Kinzett-Evans - Tax DirectorEOTs are fast becoming one of the most attractive and tax-efficient ways for business owners to transition out of their company while protecting their legacy, staff and values.

By Phil Kinzett-Evans – Tax Partner

Our 2025 EOT Guide explores:

  • Why more UK businesses are choosing employee ownership
  • How EOTs are structured and implemented
  • The tax advantages for sellers and employees
  • How EOTs compare with other exit strategies like trade sales or management buyouts
  • The role of EMI schemes in incentivising key staff post-sale

Transitioning to employee ownership through an EOT offers commercial and cultural benefits by improving staff engagement, retention and long-term business performance. It protects your team, brand and company values by keeping control within the business.

employee ownership trust EOT guide

Access the full guide

We compare EOTs with other exit options like MBOs and third-party sales and explains why this model is increasingly popular with SMEs across the UK.

Whether you’re planning an exit in the near future or simply exploring your options, our comprehensive guide can help you understand if an EOT is the right path forward.

Get in touch with us to discuss EOTs, EMIs or other business exit strategies.

EOT Guide

employee ownership trust EOT guide

EOT Guide

employee ownership trust EOT bonus explanation guide

Case Study

Case Study

eot and emi case study

EOT Explained

Watch our video and download our free guides and case studies

Could an EOT work for you?

You might benefit from exploring this option if:

  1. You want to protect your legacy
  2. Your business has stable profits and loyal, dedicated employees
  3. You’re seeking a tax-efficient exit strategy

EOT Guides

employee ownership trust EOT guide

employee ownership trust EOT bonus explanation guide

Case Studies

eot and emi case study

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