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  1. Home
HMRC internal manual

Video Games Development Company Manual

From:
HM Revenue & Customs
Published
12 April 2016
Updated:
6 March 2025 - See all updates
  1. Back to contents

VGDC10000 - Overview and general definitions: contents

  1. VGDC10010
    Introduction
  2. VGDC10020
    Creative Industries Unit (Manchester)
  3. VGDC10100
    Meaning of ‘video game�
  4. VGDC10110
    Meaning of ‘Video Games Development Company�
  5. VGDC10130
    Meaning of ‘video game development activities�, ‘development expenditure� and ‘core expenditure�
  6. VGDC10140
    Meaning of ‘European expenditure�
  7. VGDC10150
    When a video game is ‘completed�
  8. VGDC10200
    Subsidy control
  9. VGDC10500
    Legislation
  10. VGDC10600
    Feedback on this manual
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