Can I claim my coworking space membership as a business expense in the UK?
Yes — coworking space membership fees are fully allowable as a business expense for UK sole traders and self-employed individuals. HMRC allows you to deduct costs that are incurred wholly and exclusively for business purposes, and a coworking space clearly meets this test. You can claim the full monthly or annual membership fee, day passes, hot-desk bookings, meeting room hire, and any associated printing or internet costs that are billed directly to you. Keep all invoices and receipts. This is often more straightforward than claiming home office expenses, because there is no need to calculate a business-use proportion — the entire cost is business use. Include it on your Self Assessment return under 'Office costs' or 'Other allowable business expenses'.
- Fully deductible — 100% of the cost is allowable, no apportionment needed
- Covers membership fees, day passes, meeting rooms, and directly billed extras
- Include under 'Office costs' on your SA103 Self Assessment return
- Keep all invoices and bank statements as evidence for HMRC
- More straightforward than home office claims — no dual-use calculation required