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HMRC internal manual

Video Games Development Company Manual

Overview and general definitions: when a video game is ‘completed’

S1217AA(4) Corporation Tax Act 2009

For the purposes of Video Games Tax Relief (VGTR), a video game is completed when it is first in a form in which it can reasonably be regarded as ready for supply to the general public.

In the case of a video game intended for supply, this will normally be when it is ready to be delivered to the supplier. This is the case even if it is later sent back to the producer for changes.

A video game will not fail to be completed simply because it is not supplied. The condition is that it must be ready for supply. Situations may arise, for example, in which supply is delayed for a period after completion or a suitable supply deal cannot be found. Neither of these circumstances should prevent the video game from being regarded as completed.