In response to the European Commission's decision to green light Games Tax Relief in the UK, trade association UKIE has pushed its guide to qualification.

The PDF – produced in association with law firm Osborne Clarke and available to download here – details just who can claim the relief and just how the figures are calculated.

Need to know

Importantly, it also goes on to explain how studios can apply for the relief and whether their games are likely to pass the 'cultural test' – a points based assessment used to determine whether games meet the relief's conditions.

Of note – the guide does not constitute legal advice and developers are advised to seek independent legal assistance if they require further, more detailed clarification.