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HMRC’s technical introduction to Employee Ownership Trusts as a type of Employee Benefit Trust under UK tax rules.
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.
Advisors, researchers, and founders who need a technical UK reference point rather than a general explainer.
Heirloom Library entries are summaries and wayfinding notes. The original source is the best place to read the full resource.
Open original resourceRelated
National Center for Employee Ownership
A clear NCEO overview explaining what an EOT is, how it works, why owners choose the model, and how EOTs differ from ESOPs and worker cooperatives.
National Center for Employee Ownership
An NCEO comparison of EOTs and ESOPs as ownership transition tools, including structural differences, employee benefits, and transaction considerations.
National Center for Employee Ownership
An NCEO FAQ comparing ESOPs and Employee Ownership Trusts as business transition options.
This is HMRC's technical introduction to Employee Ownership Trusts within its Inheritance Tax Manual. First published in 2016 and updated by HMRC on April 7, 2026, it explains where EOT qualification sits in the Capital Gains Tax, Income Tax, and Inheritance Tax framework and links into the detailed manual provisions.
It is a current primary-source entry point, not a complete transaction guide or a beginner explanation. EOT and employee-benefit-trust rules changed for relevant events from October 30, 2024, with later changes to disposal relief applying from November 26, 2025; an actual transaction requires the linked current HMRC provisions and qualified UK tax and legal advice.