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HMRC internal manual

Video Games Development Company Manual

HM Revenue & Customs
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Qualifying video games: introduction

S1217C Corporation Tax Act 2009 (CTA 2009)

Any Video Games Development Company (VGDC) must apply the rules in Part 15B CTA 2009 to compute the taxable profits or losses pertaining to its activities in relation to a video game.

But to be eligible for Video Games Tax Relief the video game must meet each of three conditions:

VGDC40020 The video game must be intended for supply 
VGDC40030 The video game must be certified as British 
VGDC40040 Not less than 25% of the core expenditure on the video game must be European Economic Area (EEA) expenditure