No, not yet - unless of course it makes financial sense to do so, in which case, yes you can. But you don't have to.

Clear as mud?

Here's the headlines:

ℹ️ If you wish, you could choose to adopt VGEC on expenditure incurred after 1 January 2024.

ℹ️ However > if your game is already in development, you can continue claiming under VGTR until April 2027.

ℹ️ For all new games for which development starts on/after 1 April 2025, you MUST claim under VGEC.

Does it make sense to move to VGEC now? It really depends on the structure of your studio and its operations, and your Accountant should undertake detailed analysis before a decision is made. Remember that:

👉 Under VGEC the £1m subcontractor limit is removed, BUT
👉 EEA expenditure will not count towards qualifying expenditure.
👉 Only expenditure on goods and services “used or consumed” in the UK will be taken into account (more on this in another post).

Choosing to move to VGEC too early or too late could be a costly decision, so analysis of your studio's individual situation is key to work out if and when to move.


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