The following Corporation Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
In order to qualify for video games tax relief, the video game must be certified by the Secretary of State as a ‘British’ video game by demonstrating various connections to the UK or EEA. This guidance note sets out the provisions for the video games cultural test which are detailed in the Cultural Test (Video Games) Regulations 2014, SI 2014/1958. Further guidance and details of the pre-approval process are on the British Film Industry (BFI) website at The cultural test for video games .
In order to satisfy the requirements of the cultural test, points are awarded based upon the level of UK / EEA connections a video game has. A video game passes the cultural test if it is awarded at least 16 points out of 31. Details of the precise scoring mechanism are set out in the Regulations; however, a summary of the relevant tests can be found below, based on the guidance published on the BFI website .
In order to pass the cultural test, the video game must meet the following tests:
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