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Updates: Video Games Development Company Manual

2025

6 March 2025 published amendments

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

20 June 2023 published amendments

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

4 September 2020 published amendments

2019

25 February 2019 published amendments

Claims: how relief is claimed

Added new procedure for claims in amended returns

2018

20 December 2018 published amendments

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.

14 December 2018 published amendments

Losses: terminal losses

Updated for new loss provisions

15 February 2018 published amendments

Losses: pre-completion periods

Updated for new loss provisions

Losses: completion and later periods

Updated for new loss provisions