Sure, assuming your tape amp has an attenuator. Most do.
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My editing was poor. I meant 'headphone amp' not 'tape amp'.
If you are connecting a tube headphone amp to the tape out of your Naim, and your tube headphone amp has a volume control, you should get the full benefit and pleasure of tubes. The only thing that you might want to check out, if you are considering a purchase, is making sure you have a good impedence match between your tape out and headphone amp in and that the headphone amp can drive your particular brand of headphones. I can't imagine that would be a problem, but its worth checking out just to be sure.