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Guide to Structuring Employee Ownership

A UK Employee Ownership Association and Postlethwaite guide explaining direct, indirect, and hybrid employee ownership structures, including EOTs and employee share ownership.

Source: Employee Ownership AssociationAdded June 12, 2026Published 2019
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Why it matters

The UK has a more mature EOT market, and this guide helps readers understand the design choices between trust ownership, individual shares, and hybrid models.

Best for

Advisors and founders comparing employee ownership structures, especially in a UK context.

This guide is valuable for understanding employee ownership structure choices, but it should be reviewed for currency because UK EOT rules and guidance have evolved since 2019. It is best used as a structural overview, not as current legal advice.

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Heirloom Library entries are summaries and wayfinding notes. The original source is the best place to read the full resource.

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