If you’re worried that your small start up studio which employs just yourself and a co-founder (or even just yourself and say, a contracting artist) is too tiny to be eligible to claim VGTR, think again.

Any UK based games development company can claim VGTR, as long as you meet the BFI requirements, per this link: 

https://www.bfi.org.uk/apply-british-certification-expenditure-credits/cultural-test-video-games). 

There is no de minimus when it comes to the core expenditure needed to make a VGTR claim. 

It could be as little as £20k spend in a year, which, broadly speaking, would yield you a VGTR cash payout of around £4k.  Not bad!

In short, if you’re a micro studio I’d absolutely recommend putting in a VGTR claim to help prop up your runway.  It’s not just for the bigger players.