Updates: Video Games Development Company Manual
2025
Avoidance and disclosure: Interaction with Research and Development Credits
Removed sections on State Aid as the guidance no longer applies. Please see guidance on subsidy control instead. Title updated to reflect change in content.
Overview and general definitions: contents
Added new page VGDC10200
2023
Avoidance and disclosure: avoidance - valuation of core expenditure
Additional guidance on use of transfer pricing guidelines and third party comparables in claims to connected party expenditure. Clarification that inflated mark-up rates will be challenged.
2020
Eligible expenditure: ineligible expenditure
Added furlough section
2019
Added new procedure for claims in amended returns
2018
Avoidance and disclosure: Interaction with Research and Development Credits and State Aid
Updated R&D section to reflect latest R&D rules. Added sections on undertakings in difficulty and transparency.
Updated for new loss provisions
Losses: pre-completion periods
Updated for new loss provisions
Losses: completion and later periods
Updated for new loss provisions