HMRC internal manual

Video Games Development Company Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents

The legislation on video game development provides specific rules for relief on video games in addition to rules for calculation of profits and losses of video game developments.

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

  1. VGDC10000
    Overview and general definitions: contents
  2. VGDC20000
    Taxation: contents
  3. VGDC30000
    Losses: contents
  4. VGDC40000
    Qualifying video games: contents
  5. VGDC50000
    Eligible expenditure: contents
  6. VGDC55000
    Calculation: contents
  7. VGDC60000
    Claims: contents
  8. VGDC80000
    Avoidance and disclosure: contents
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