ICAEW.com works better with JavaScript enabled.

Employee ownership

The employee ownership model is growing in popularity. Find out what benefits it can bring to your business with our selection of online guides, articles and books.

Featured guide

Employee ownership: how to get started
Guide from the Employee Ownership Association for companies considering this business structure. Looks at the three most common models of employee ownership and how they can benefit your business.

Model documents

Model employee ownership documentation
Example articles of association, model trust deed and guide to the constitution for a company with employee ownership, produced by Pett, Franklin and Co for the Department for Business, Innovation and Skills (BIS).

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Could ESOPS spell the future of business ownership?

The article considers the potential of employee stock ownership plans (ESOPs) for future business structures. It looks at the liquidity created by ESOPs and its advantages in terms of tax deduction, cash flow generation and deference of capital gains tax.

Who owns the business?

From PLCs and private equity to crowdfunding and co-operatives, there are now so many ways to run a company it's hard to know which way to turn. Which type of ownership is best, and for whom? Jeremy Hazlehurst and Jack Torrance navigate the ownership maze, assessing the pros and cons of 10 different business structures.

Why Starbucks pays its baristas with stock: a beginners' guide to company stock

Starbucks' is unusually generous in the range of employees it grants stock, from part-time baristas up to directors. There is evidence that an employee stock ownership program can improve worker retention, leading to lower turnover costs and arguably improving customer experience. Samantha Sharf explains common types of equity U.S. public company employees can receive.

How to boost share plan take-up

Article on the business case for offering employee ownership share plans, including how employers can boost take-up of the plans among their workforce. Asda is used as a case study; the supermarket made its sharesave scheme an integral part of its employee reward strategy to boost take-up.

Showing 4 of 12 items

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Useful links


Making employee ownership more accessible
Background information from the Department for Business, Innovation and Skills (BIS) with a summary of the benefits of employee ownership and links to key research, guidance and organisations.

Employee share schemes: simplification
HMRC policy paper detailing the changes announced in Budget 2016 regarding EMI options.

Employment-related securities bulletins
The latest HMRC bulletins for employers, giving information and updates on employment related securities, including tax-advantaged employee share schemes.

Employee ownership reports
Set of business guides published by the Employee Ownership Association. Titles include

  • How to get started
  • Guide to structuring employee ownership
  • Employee ownership Top 50

Simply buyout: A guide to employee buyouts and becoming an employee owned business
Detailed guide, with case studies, produced by Co-operatives UK in July 2013.

Moving to employee ownership: A brief guide for employees
Guidance aimed at employees published by BIS in July 2013. The guide looks at the key benefits and stages of transferring to employee ownership.

UK Employee Ownership Index
The government launched the new FTSE compliant UK Employee Ownership Index in November 2013.

Model documents

Employee ownership: Company model documentation
Model documentation and guidance notes produced by Pett, Franklin and Co for BIS in July 2013. Sections cover:

  • Guide to the constitution of a company with employee ownership
  • Articles of association of a company with employee ownership
  • Model trust deed of an employees' share trust
  • Articles of association of a trustee company (a guarantee company).


The employee ownership advantage: Benefits and consequences
Research report produced by Cass Business School for BIS, presenting evidence on the effects of employee ownership on business performance.

Sharing success: The Nuttall review of employee ownership
Independent review published in July 2012 for BIS. The report sets out a framework for promoting employee ownership.

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.