HM Revenue & Customs
Gives video games studios a 34% expenditure credit on qualifying UK development costs, claimed through the Corporation Tax return alongside a British Film Institute cultural test certificate confirming the game counts as culturally British. It replaced the older Video Games Tax Relief for new productions from 1 April 2025, following the same shift to expenditure credits seen across the other creative industry reliefs.
Amount
34% expenditure credit on qualifying UK development costs
Deadline
Rolling / no fixed deadline
R&D claims and business grants are exactly where a specialist can make the biggest difference — both in claim size and time saved. We're building relationships with vetted professionals who can help with applications like this — register your interest and we'll follow up when we have someone to recommend.
Some of the organisations we may connect you with pay us a referral fee if you use their service. This never affects which listings you see in the directory. No live partner is confirmed yet for this listing.
You can also do this yourself for free via the official sourceClaim via your Corporation Tax return, with a British Film Institute cultural test certificate confirming the game is culturally British.
View official sourceLast verified: 23 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.