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HMRC internal manual

Video Games Development Company Manual

• From: HM Revenue & Customs
• Published: 12 April 2016
• Updated: 31 January 2020, see all updates

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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.

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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