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HMRC internal manual

Video Games Development Company Manual

Eligible expenditure: European Economic Area (EEA) expenditure

S1217AE, S1217CG Corporation Tax Act 2009

The amount of Video Games Tax Relief (VGTR) to which a Video Games Development Company (VGDC) is entitled in respect of a video game is determined by the amount of core expenditure which is also EEA expenditure.

EEA expenditure is defined as:

      ‘…expenditure on goods or services that are provided from within the EEA.’

The key test here is the location where goods or services come from.