Why it matters
For UK EOTs, tax treatment and statutory requirements are central to the model, so a primary government reference belongs in any serious EOT library batch.
Best for
Advisors, researchers, and founders who need a technical UK reference point rather than a general explainer.
This HMRC page is a primary legal-tax source, not a beginner-friendly guide. It should be reviewed for current applicability and paired with practitioner guidance before being used in a founder-facing workflow.
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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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