Employee Ownership Trust

EOT Business Valuation

Thinking of Selling Your Business? Consider an Employee Ownership Trust (EOT)

Explore a tax-efficient, legacy-friendly exit that keeps your business in trusted hands.

For many UK business owners, the traditional sale route — private equity, trade buyers, or management buyouts — can feel risky, impersonal, or at odds with the culture they've built. An Employee Ownership Trust offers a compelling alternative. It allows you to exit on fair terms, reward your team, and ensure your business remains rooted in its founding values. At EmployeeOwnershipTrust.co.uk, we help you understand the EOT model and assess whether it’s the right succession path for your business and future.

0% Capital Gains Tax – The EOT Advantage for Business Owners

Qualifying EOT sales can be entirely free from Capital Gains Tax — a major incentive for succession planning.

One of the most attractive features of an Employee Ownership Trust is the potential to sell your business without paying any Capital Gains Tax. Subject to HMRC rules, this 0% CGT treatment applies when you sell a controlling interest to an EOT. That’s not just a tax saving — it’s a strategic opportunity. For many owners, this creates a rare chance to exit tax-free while keeping the business intact and protecting employee livelihoods. We guide you through the qualifying process to ensure the structure is fully compliant and commercially sound.

Why More UK SMEs Are Choosing the Employee Ownership Trust Model

Preserve your team, culture, and legacy while exiting on your terms.

EOTs are gaining popularity across the UK SME sector — not just for tax reasons, but because they offer a more human approach to succession. Rather than selling to an unknown third party, you’re selling to a trust that holds shares on behalf of your employees. That means continuity for your team, no disruption to customers, and the reassurance that your company’s identity won’t be lost. Whether you're planning for retirement or just want to de-risk your future, the EOT route is worth serious consideration.

How to Transition to an Employee Ownership Trust – Step by Step

From valuation to implementation, our expert-led process guides you every step of the way.

The EOT process doesn’t need to be complex — but it does require careful planning and experienced support. We start with a confidential feasibility review, followed by a business valuation and structuring plan. From there, we help draft the trust documents, coordinate with your tax and legal advisers, and ensure everything is compliant with HMRC requirements. Our goal is to deliver a smooth transition — protecting your interests while laying a strong foundation for employee ownership to succeed.

Trusted EOT Advice for UK Business Owners

We’ve helped owners across multiple sectors explore and implement successful EOT transitions.

At EmployeeOwnershipTrust.co.uk, we understand that no two businesses are the same. That’s why our approach is personal, practical, and focused on outcomes. We’ve supported clients in manufacturing, services, tech, construction, and beyond — all looking for a succession strategy that balances value, continuity, and legacy. Whether you're ready to begin the transition or simply exploring your options, we offer honest guidance and real-world expertise tailored to your business and goals.