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Video Games Expenditure Credits

Who it is for

Your company must be:

• directly responsible for designing, producing, and testing the game
• actively engaged in planning and decision-making
• directly negotiate, contract, and pay for rights, goods, and services

Support you can get

You can claim an expenditure credit at a rate of 34% of your qualifying expenditure. Qualifying expenditure will be the lower of either:

• 80% of total core costs
• the amount of UK core costs

Your company’s total expenditure credits for a period are taxed at the main rate of Corporation Tax. 

They are then used to pay off your Corporation Tax liability. 

They can also be used to pay off other tax liabilities if you have them, or surrendered to group companies. 

If you have credit remaining after this, you will receive a payable credit for that amount.

How to apply

Claim expenditure credits on your Company Tax Return.

Support organisers

• HM Revenue & Customs

Next Steps

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