Qualifying your video game as British under the cultural test for film video games means you can access UK video game tax relief.
See the full criteria for UK creative industry tax reliefs.
The test is points-based and the project will need to achieve 16 out of 31 points to pass.
It comprises four sections:
- cultural content (up to 16 points)
- cultural contribution (up to 4 points)
- cultural hubs (up to 3 points)
- cultural practitioners (up to 8 points)
Apply for interim certification at any point before or during development in order to claim film video game tax relief while still in development.
A final application must be submitted once the game is complete and ready to be made available to the general public. The application form below can be used for both interim and final certification.
Please read the guidance notes before making an application.
To make an application or view current applications please create or log in to your account below:
See the supporting documents section below for further information.
HMRC’s Video Games Development Company Manual explains how to claim the video games tax relief after your certificate is issued.
The BFI requires additional supporting material to complete its assessment of your application.
These should be attached to your online application form:
- scripts or equivalent (if applicable) to demonstrate language and content.
- complete treatment, game design documents or synopsis of the game.
- visual material such as screenshots, gameplay footage, storyboards or concept art.
- video game schedule/production schedule.
- production budget (interim) or final cost report (final)
- chain of title or underlying material declaration below [only if applying for points under section A3(b)].
- copy of the completed video game (final)
- accountant’s report (final – only if applying for points in sections C and D)
The following templates are intended as a resource and guide.
Virtual statutory declarations are not accepted. It would be preferable if you can submit a scanned PDF version of the original statutory declaration, this can be attached to the online application form or e-mailed to email@example.com. We understand this may not be possible for everyone and if necessary hardcopies should be posted to our offices (please do not post the whole application form and supporting documents, only the statutory declaration):
The Certification Unit
British Film Institute
21 Stephen Street
London W1T 1LN
To discuss your project, contact Anna Mansi, BFI Head of Certification, on +44 (0)20 7173 3214 or email firstname.lastname@example.org.