Claiming Video Games Expenditure Credits for Corporation Tax

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You claim the expenditure credits on your Company Tax Return . If you submit your return on or after 6 April 2026, you must include the CT600P Creative Industries supplementary page. You will need to work out the amount of expenditure credit: due to your company used to pay off your tax liabilities surrendered to group companies due as a payable credit You must submit an additional information form as evidence for your claim for creative industry tax reliefs. For each production you must provide: a British cultural certificate from the British Film Institute — if you send an interim certificate, you must send the final certificate after the video game is complete and the certificate must be in date when you submit it statements of the amount of core costs, split between UK and non-UK costs a breakdown of costs by category details of connected party transactions