Free EOT guides and resources for founders
Everything we’ve written down for owners thinking about an Employee Ownership Trust, free. Each guide lives on the page that covers its topic; pick one and we’ll email it to you.
The guides
EOTs: Quick Start Guide
The whole route in a few pages: what an EOT is, who it suits, and the first steps.
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EOT: What is it?
The structure explained without the jargon.
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What is an EOT: EOTs Explained
A fuller explainer for owners who want the detail.
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EOTs: How do they work?
The mechanics, step by step, from valuation to completion.
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EOT: The Deal Blueprint
How the deal is structured, funded and paid.
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EOTs: The Pros and Cons
Both sides, honestly.
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EOTs: The Downsides
What can go wrong and how to avoid it.
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EOT Problems: What can go wrong
The failure modes we see, and the fixes.
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EOT Rules: Compliance, Control & CGT Relief
The requirements that protect your relief.
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Sell your business: The Tax Position
The tax on an EOT sale after the November 2025 Budget, worked through.
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Accounting for EOTs: The Deal, Debt and Bonus
How the trust, the loan and the bonus are accounted for.
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EOTs: Managing Leavers
What happens when someone leaves an employee-owned company.
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EOTs: Life After the Deal
Running an employee-owned business well.
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Running the Trust: How to get it right
Trustees, governance and compliance after completion.
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EOTs in Action: What happens
What employee ownership looks like day to day.
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Employee Ownership Trust: Glossary
Every EOT term in plain English.
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Up to date
Every guide was reissued in September 2026 to reflect the Autumn Budget of 26 November 2025, which halved the Capital Gains Tax relief on a sale to an EOT. Where a guide quotes a rate, it is the position from 6 April 2026. The current tax position in full.
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Written by Parag Patel | Strategy and Tax Planning Consultant
Parag leads the Exit Better team at JLA Accountants, advising owners on employee ownership, succession and the tax that comes with both.
About the team