Yes. Your virtual office fee is a legitimate business expense deductible against corporation tax or income tax (for sole traders).
What You Can Claim
- Monthly virtual office subscription (£70–£145/month at a Leeds virtual office provider)
- Additional mail forwarding charges
- Meeting room hire when used for business purposes
How to Record It
Log it as "office costs" or "premises costs" in your accounts. Keep your monthly invoices as evidence. If HMRC queries it, the expense is clearly justifiable — you are paying for a business address and mail handling service.
For more on keeping your company compliant, see our UK compliance checklist and corporation tax guide.