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)

Summary of points – cultural test for video games

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.

See the supporting documents section below for further information.

To apply for final certification you have to complete a new form, even if you have previously completed an interim application.

HMRC’s Video Games Development Company Manual explains how to claim the video games tax relief after your certificate is issued.

Supporting documents

The BFI requires additional supporting material to complete its assessment of your application.

These can 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)

A printed copy of your full application with a completed statutory declaration must be sent to us in order for us to begin our assessment. Virtual statutory declarations are not accepted.

The following templates are intended as a resource and guide.

The application form with the statutory declaration and any supporting documents that can’t be submitted online must be sent to:

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 certifications@bfi.org.uk.