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HMRC internal manual

Video Games Development Company Manual

Updates: Video Games Development Company Manual

2016

published amendments

Avoidance and disclosure: interaction with Research and Development Credits and State Aid
Amended to reflect correct State aid position for VGTR
Claims: how relief is claimed
Amended to reflect new version of CT600
Overview and general definitions: feedback on this manual
Updated editor/author

published amendments

Claims: payment of credit
Minor amendment

published amendments

Claims: how relief is claimed
Changes to correct boxes

published amendments

Claims: abandonment
Incorrect text removed
Qualifying video games: Intended for supply
Amended to reflect the legislation

2017

published amendments

Qualifying video games: British video game
link corrected
Link corrected

published amendments

Eligible expenditure: European Economic Area (EEA) expenditure
Correction of verb tense
Taxation: separate trade - commencement
Minor word change
Removal of unnecessary word

2018

published amendments

Losses: terminal losses
Updated for new loss provisions
Losses: completion and later periods
Updated for new loss provisions
Losses: pre-completion periods
Updated for new loss provisions

published amendments

Qualifying video games: Intended for supply
Fixed DCMS name

published amendments

Qualifying video games: British video game
Updated DCMS

published amendments

Qualifying video games: video games
Added another few lines about gambling
Updated notes about gambling