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Contents

Official guidance
Video Games Development Company Manual

VGDC10000 · Overview and general definitions

  • VGDC10010 · Introduction
  • VGDC10020 · Creative Industries Unit (Manchester)
  • VGDC10100 · Meaning of 'video game'
  • VGDC10110 · Meaning of 'Video Games Development Company'
  • VGDC10130 · Meaning of ‘video game development activities’, ‘development expenditure’ and ‘core expenditure’
  • VGDC10140 · Meaning of ‘European expenditure’
  • VGDC10150 · When a video game is ‘completed’
  • VGDC10200 · Subsidy control
  • VGDC10500 · Legislation
  • VGDC10600 · Feedback on this manual
  1. Overview and general definitions: contents
  2. Overview and general definitions: Creative Industries Unit (Manchester)

VGDC10020 | Overview and general definitions: Creative Industries Unit (Manchester)

From HM Revenue & Customs · Video Games Development Company Manual

HMRC has a specialist unit to deal with most claims for Video Games Tax Relief (VGTR). The Manchester Creative Industries Unit deals with the Corporation Tax affairs of most companies eligible for VGTR.

The exception to this are cases that are dealt with by Large Business (mainly those which are part of larger groups)

Companies only making video games not entitled to VGTR will continue to be dealt with by their existing offices.

The unit can be contacted by email at [email protected].

The unit can also be written to using the following correspondence address:

The Creative Industries Unit
Manchester Incentives & Reliefs Team
HM Revenue and Customs
S0733
Newcastle
NE98 1ZZ

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