Video Games Expenditure Credit (VGEC)
Develop games, not admin anxiety.
TL;DR
> We are accountants in the UK.
> You are video games developers in the UK.
> We love video games.
> We grew up with blue hedgehogs, we've LAN partied, we've grinded to max, we've no scoped, we've crushed candies, we tried to catch 'em all.
> So we help you make video games.
> We submit the forms and handle the admin, we save you tax.
> So you can focus on your next production.
> Reroll for a gamer friendly accountant today.
The long version
We are gamer friendly accountants who understand your world.
The passion and creativity you bring have fuelled countless hours of joy and more than a touch of frustration for players everywhere. From 8-bit beginnings to immersive VR, the video games industry has grown into one of the most technically demanding and creatively ambitious sectors in existence.
Crafting an attention-grabbing title is no simple task. From building a compelling narrative around your hero, to balancing abilities, tuning difficulty curves, layering sound design, and perfecting the colour palette — it takes real dedication and skill to create something that lands. We have genuine respect for that work.
But beyond the pixels, there's a world of paperwork, accounts, and tax obligations. Admin that doesn't design itself, forms that don't file themselves, and tax credits that don't claim themselves. That's where we come in.
The Video Games Expenditure Credit (VGEC) is one of the most powerful financial incentives available to UK games developers. It offers a tax credit of up to 34% of qualifying core expenditure on eligible projects, designed to reward creativity, UK-based development, and investment in the industry. For studios reinvesting in talent, tools, and new IP, VGEC can meaningfully reduce your Corporation Tax liability and free up cash to build with.
VGEC replaces the old Video Games Tax Relief (VGTR), which is being withdrawn from 1 April 2027. If your studio is still operating under VGTR or hasn't yet made the transition, now is the time to act.
We help you identify all qualifying costs, maintain the supporting documentation HMRC requires, and handle the submission from start to finish. Whether you're at the start of development or deep into production, we make sure your investment in game design, production, and testing works as hard as possible for your business.
Claiming VGEC with us is straightforward, fully compliant, and properly maximised. Less time on the paperwork, more time making great games.
Ready to get started? Book a free consultation and let's talk credits.
Video Games Expenditure Credit (VGEC) Services
Transforming ideas into ideals
Jamie Jones ACA
Director
Accounting • Tax • Financial Insights
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Eligibility & Setup
Find out if you qualify for tax savings -
and if you do, let's get you prepared.
Before a single penny of Video Games Expenditure Credit can be claimed, your project needs to qualify. Not every game automatically meets HMRC's criteria, and confirming eligibility early is one of the most valuable things a studio can do — saving time, preventing costly errors, and making sure every pound of development spend is positioned to count.
We guide you through the UK cultural test administered by the British Film Institute (BFI), the criteria that determines which games are eligible for VGEC, and help certify your project correctly ahead of submission. From confirming your company structure meets the requirements to registering your game with HMRC, we handle the technical setup so your team can focus on building.
With a clear, compliant foundation in place, you can track your qualifying core expenditure with confidence, plan your claim strategically, and avoid the kind of early missteps that quietly reduce a credit further down the line.
No RNG is going to help you here. Getting this right from the start means fewer complications later and more resources to reinvest in the game you're building. Book a free consultation and let's check your eligibility together.
Cultural
Testing
Passing the BFI's UK cultural test is the entry point for any VGEC claim.
It confirms your game meets the criteria to be considered a British film production for tax purposes — covering elements including storyline, setting, and core creative decisions.
Most successful claims are pre-certified before production ramps up, giving studios a clear green light to invest with confidence.
Simple
Registration
Think of this as easy mode for compliance.
We handle the entire registration process from the HMRC application through to confirming your game is correctly recorded and ready for quarterly cost tracking.
You provide the essentials, we take care of the setup. Less back-and-forth, fewer forms, and no uncertainty about whether it's been done correctly.
Early compliance,
More runway
Getting your game registered early isn't just a compliance step, it's a strategic one.
Early registration means all qualifying costs are captured from the start, deadlines are tracked properly, and the claim process runs without unnecessary friction.
Faster credit processing means funds back in the studio sooner, providing vital cashflow at exactly the stage most studios need it.
Strategic Planning
You're the hero - we're the supporting mage.
Let us help maximise your potential, with clear insight.
From design and production through to testing and QA, every qualifying cost counts toward your VGEC claim. The difference between a good claim and a great one usually comes down to how well those costs are planned, tracked, and documented before submission.
We work with your studio to map out qualifying core expenditure, track development milestones, and model the cashflow impact of your claim. Studios often discover that costs like in-house testing, local subcontractors, or early prototype work can unlock thousands in additional credit when properly documented. The key is identifying those opportunities before the spend is incurred, not after.
We review expenditure against HMRC's VGEC rules before it's committed, helping you avoid common pitfalls like misclassified costs or missed deadlines. The result is a claim that's maximised, accurate, and ready to move into computation without friction.
If you want to make sure your development investment is working as hard as it can, book a free consultation and let's plan it properly.
Time your
attacks
In turn-based strategy, timing your moves can change the outcome of the whole encounter. The same logic applies to VGEC.
When you incur qualifying expenditure, and how you stage it across development, can directly influence the size and timing of your credit.
With a clear cashflow forecast built around your claim, we help you make decisions that land at the right moment.
Use your
resources wisely
Under VGEC, only UK-based core expenditure qualifies. This is a meaningful shift from the old VGTR rules, which included EEA costs.
Where you source subcontractors, how you structure your in-house team, and where testing is carried out can all directly affect the size of your credit. Getting those decisions right before contracts are signed is where the real planning value sits.
Gain expert
support
Small missteps in a VGEC claim — misclassified costs, incomplete documentation, or missed filing windows — can mean lost credit or delays that hit cashflow at the worst possible time.
We keep a close eye on the detail so you don't have to. Your claim stays robust, fully compliant, and optimised, and your studio stays focused on shipping the next title.
VGEC Computation
You complete the levels,
we'll complete the forms.
The fun part of game development is designing worlds - the less fun, but equally critical, is making sure your numbers work for you.
VGEC claims rely on accurate calculation of all qualifying costs, from design and production to testing, prototypes, and in-house development hours. A small error can delay your credit or reduce your Corporation Tax benefit, so careful review is essential.
We dive into the details of your project spend, checking every line item against HMRC rules, reconciling costs, and highlighting opportunities you may have missed. Using digital tools and precise workflows, we ensure that your claim is compliant, maximised, and defensible, giving you confidence before the final submission.
Beyond compliance, this stage is about seeing the story your numbers tell — identifying where your investment in people, tools, or processes is driving the biggest value for your studio. With our verification process, studios gain a clear picture of their VGEC potential, avoid common mistakes, and unlock the full tax credit they deserve.
Cost
Verification
Every line of project expenditure is checked against HMRC's qualifying criteria before it goes anywhere near a claim submission.
Design costs, production spend, testing hours, prototype work - we review the full picture, reconcile the figures, and make sure nothing is miscategorised.
What looks like a straightforward spreadsheet often contains credit your studio hasn't claimed yet.
Documentation
Review
A strong VGEC claim isn't just about the numbers.
It's about being able to evidence them. We review your supporting documentation to make sure every qualifying cost is properly recorded and traceable.
Robust records mean a smoother submission, a faster credit, and a claim that stands up to scrutiny if HMRC asks questions.
Maximising Your
Credit
Getting to the right number isn't just a compliance exercise. It's a commercial one.
We identify eligible costs that studios commonly overlook: in-house hours, early-stage prototype expenditure, QA and testing investment. We then make sure they're captured correctly.
The goal is a claim that reflects the full extent of your studio's qualifying investment, not just the obvious line items.
VGEC Final Submission
Testing passed. All systems go.
You manage the launch!
We'll pick up the admin.
Launch season is chaotic. Deadlines, marketing pushes, crunch time, last-minute fixes. Your studio's attention belongs on the game, not on paperwork with HMRC.
We handle the full VGEC submission from end to end. That means organising your documentation, confirming the final qualifying cost calculations, checking everything aligns with HMRC's requirements, and filing the completed claim correctly and on time. We check, double-check, and maybe even triple-check for hidden loot. An accurate, well-evidenced submission is the difference between a smooth credit and an unnecessary delay.
Your claim has been planned, tracked, and computed to get to this point. The final submission is where all of that work pays off, and we make sure it does.
Once your VGEC credit is processed, it reduces your Corporation Tax liability directly — putting real resource back into your studio to fund the next project, the next hire, or the next chapter.
Ready to get your VGEC claim across the finish line? Book a free consultation and let's get it submitted properly.
Why choose Mythic Accounting to help your business
With a depth of experience in helping businesses across the spectrum, from household names to one-man wonders, we've seen it all.
We speak your language, we understand your passion, we know your challenges. We know the corporate world, but we live in the real world.
You may be a master in your field - you may have an idea that will change the world - however, finances may not be your thing, and this should not stop you from achieving greatness.
From day one to regular ongoing compliance and business insights - don't let your finances get in the way of your dreams.
Get in touch today to find out how we can support you.
