Can Accountant Fees for US filing be written off as an expense for my UK Company

Hello all,

I am the director of a limited company here in the UK and I'm going through the streamlined programme to file my previous years taxes...

As mentioned the subject line suggests, I'm wondering if i would I be able to write off the US accountancy fees for filing my US taxes as a legitimate expense on my UK limited company? My instinct would be no, but I wanted to be sure and my accountant unfortunately was also not 100% sure/

Look forward to hearing thoughts from those who have experience with this...

Thanks!

This is a UK tax question for the UK accountant who advises you on UK corporate tax. Has the company made a check the box election?