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HMRC internal manual

Video Games Development Company Manual

Overview and general definitions: meaning of ‘EEA expenditure’

S1217AE Corporation Tax Act 2009

For the purposes of Video Games Tax Relief (VGTR), EEA expenditure on a video game means expenditure on goods or services that are provided from within the European Economic Area.

Where it is necessary to apportion any expenditure between EEA and non-EEA elements, the apportionment must be performed on a fair and reasonable basis.

See VGDC50050 onwards for further details.