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Co-Working & Serviced Offices

Tax advisory for flexible workspace providers and managed offices.

Tax Issues

Workspace Tax

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Memberships

Hot desk membership — standard-rated 10%. Dedicated desk — standard-rated. Private office rent — commercial lease (standard-rated). Meeting room hire — standard-rated. Day pass — standard-rated. Annual membership — standard-rated.

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Virtual Office

Virtual address — standard-rated service. Mail handling — standard-rated. Phone answering — standard-rated. CR address use — standard-rated. Business lounge access — standard-rated. Composite supply — single VAT rate.

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Shared Services

Printing/scanning — standard-rated. IT support — standard-rated. Receptionist — part of composite supply. F&B in workspace — standard-rated. Event space hire — standard-rated. Parking — standard-rated.

Workspace Advisory

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