TIGA Guide: Best practice for claiming Video Games Expenditure Credit (VGEC)

By March 20, 2024 March 22nd, 2024 Press Releases

As many of you will be aware, when a company submits a CT600 and their corporation tax return includes a claim for creative sector reliefs (such as VGEC), they will be required to submit an online form to assist HMRC with processing the claim.

The form is mandatory for all corporation tax submissions after 1 April 2024 that include a creative sector relief claim and must be submitted on or before the CT600 for the same period.

Where a CT600 is submitted without an accompanying Additional Information form the claim will not be valid and will not be accepted by HMRC.

As such, we have produced a guide for all TIGA members following a fact checking discussion with HMRC earlier this month.

An email has been sent to all TIGA members with a copy of the guide – Any members who have not received the email should contact Suzi Stephenson at suzi@tiga.org to request a copy.

We trust the information enclosed will be valuable to your businesses.

Many thanks,

The TIGA Team


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