Corporation Tax Act 2009 section 1217EA

Certification as a British video game

Section 1217EA sets out the certification requirements that a video game development company must meet in order to claim tax relief for British video games, covering interim certificates, final certificates, and the consequences of revocation or abandonment.

• A company must provide an interim certificate with its tax return to claim video game tax relief during any interim accounting period; if the interim certificate is revoked, relief is lost and returns must be amended.
• When a video game is completed, the company's tax return must be accompanied by a final certificate, which then covers both the final period and all earlier interim periods.
• If no final certificate is provided on completion, or if a final certificate is later revoked, the company loses eligibility for all periods and must amend its returns accordingly.
• If the company abandons video game development, its tax return for the final accounting period may be accompanied by an interim certificate, and earlier relief is not lost.