Article
22 January 2026
Recent changes to Employee Ownership Trust (EOT) business sales
Employee Ownership Trusts (EOTs) are an increasingly common sight on the UK business landscape.
Employee Ownership Trusts (EOTs) are an attractive and efficient way to sell your business. Selling to an EOT has many benefits such as being a more controllable and less stressful sales process, with substantial tax relief.
As experts in the field of delivering EOT transactions, we can help you to successfully navigate the many facets of implementing an EOT for your business.
What is an Employee Ownership Trust (EOT)?
An EOT holds shares in the business for the benefit of your employees.
Can I sell my business to an EOT?
Most owner-managed businesses would suit an EOT sale.
Benefits to business owners of selling to an EOT
Confidential and more straightforward sales process, which is tax-free.
Benefits to employees
Employees benefit from indirect ownership of the business.
EOT blogs & webinars
Catch up on our latest EOT blogs and webinar recordings.
Download our free EOT guide
Get your free copy of our practical guide giving insight on EOTs.
FAQs
Answers to frequently asked questions about EOTs for businesses looking to exit.
Recent transactions
Our team has successfully delivered numerous sales via EOTs.
For more information, please click below:
How we can help you
There are many specific and highly complex rules which govern EOTs. A robust and well-run process will ensure that you can benefit from the multitude of advantages these transactions bring.
Our expert Corporate Finance and Tax Advisory teams will guide you and your business through each step of an EOT transaction, at all times ensuring that your process will be compliant. We pride ourselves on our practical and hands on approach; we roll our sleeves up and work hard for you to make even the most challenging of transactions happen.
Our EOT transaction process is carefully designed to ensure that you meet all the requirements as set down for a successful EOT. We will help you with each stage of your transaction, including determining your independent valuation, structuring the deal and helping with the composition of the Trust.
At each stage, our dedicated tax experts will ensure that your transaction remains compliant with EOT rules and will obtain advance clearance from HMRC, giving you the confidence you need to proceed.
We have extensive contacts with funders and so, if third-party debt is the right path for you, we will secure you the best package available.
We will manage and oversee the entire process, ensuring that all parties deliver what they need to, when they need to, thereby creating the smoothest transaction process possible for you.
When considering a sale, business owners should consider whether an EOT is appropriate or beneficial to them and seek professional advice to help assess the various options available, in order to choose a pathway best suited to their circumstances.
Get in touch
If you would like more information, please contact our EOT specialists:
 Adrian Howells |  Holly Bedford |
A free guide to employee ownership trusts
We have created a free and practical guide to provide you with an overview of how EOTs operate in practice, highlighting the realities of implementing this model in your business. Whether you are a business owner or an advisor, our expert insight, robust advice, and balanced viewpoint will ensure you have a well-rounded understanding of how EOTs can be utilised as a straightforward option to realise value from your business.
The guide covers many key areas business owners ask us about, including:
- Advantages and disadvantages of using EOTs
- The transaction process
- Pitfalls of a traditional exit route for business owners
