Memorial On Beach After 30 Britons Killed

The number of British people killed in the Tunisia terror attack is expected to double to at least 30.

The Government has already confirmed 18 of the 38 victims who died in the deadly rampage by the gunman Seifeddine Rezgui were from the UK. Another three were from Ireland.

But with Britons apparently paying the heaviest price in Friday's atrocity, Home Secretary Theresa May has been visiting the country today.

She joined others to pay her respect to the victims on the beach in Sousse, before a meeting with Tunisian government officials.

Speaking after the talks with figures from the country;s interior ministry, she said: "What happened was a despicable act of cruelty.

"How could a place of such beauty, of such relaxation and happiness be turned into such a scene of brutality and destruction? Sadly, we know at least 18 British tourists died in this terrorist attack.

"But we know also that that number will rise. I have heard of the stories, the horror stories, of people who went through this, and our thoughts are with the victims and their families.

"We are very clear that the terrorists will not win. We will be united in working together to defeat them. But united also in working to defend our values."

The matter was also the focus for ministers attending a COBRA meeting this morning.

It comes as new video emerges of Rezgui as he carried out his rampage.

Sky's Chief Correspondent Stuart Ramsay says the footage shows the moment that Rezgui begins his attack inside the hotel grounds.

Mrs May has warned identifying those killed will take time because few of the holidaymakers were carrying IDs.

The Sousse coroner is insisting on identification through medical and dental records and not just a family member.

Travel operator Thomson Holidays is among those offering a full refund to customers returning to the UK on repatriation flights, and for all holidays booked through Thomson and First Choice cancelled up to and including 2 July

Mrs May has said she did not think Britons were specifically targeted.

Sky’s Deputy Political Editor Joey Jones said: "One question that our Political Editor Faisal Islam asked the Home Secretary after the emergency meeting of the COBRA committee on Sunday was whether or not she felt that British nationals had been specifically targeted.

"She said she felt that was not the case, but that western tourists were targeted.

"However, it is clear that the brunt has been borne by British people and I think there will be a need to try to investigate whether the hotel was sought out because it was housing a majority of British tourists."

Meanwhile, the Queen has sent her condolences to the families of those killed and said the incident had left her and the Duke of Edinburgh "shocked".

And writing in The Daily Telegraph, Prime Minister David Cameron said that while united in shock and grief at the attack, Britain would not be "cowed" by the terror threat and would show "unshakeable resolve" to defeat what he branded a "poisonous ideology".

Thousands of British tourists have been returning to the UK after cutting short their holidays on the Mediterranean resort.

The growing number of UK fatalities comes as footage emerged of 24-year-old Rezgui sprinting along the shore with his Kalashnikov rifle after opening fire on tourists.

On Saturday, Sky News obtained pictures of the armed attacker strolling along the beach.

Witnesses have described how he was "very, very calm" when he opened fire on holidaymakers after emerging from the sea where he had apparently washed himself.

He was also said to be grinning and ignoring pleas to stop the attack.

The slaughter ended only when he was shot dead by police. A bomb was found on his body.

His father Hakim Rezgui reportedly said he was "shocked" by what happened and did not know who "put these ideas in his (son's) head" and "warped his mind".

He said he was "really sorry", was "so ashamed" and felt like he had died along with the victims.

Mr Rezgui and three of his son's roommates at university have been detained and were questioned in the capital Tunis.

Investigators are searching for one or more accomplices in the attack , according to one official.

A phone found by a swimmer reportedly showed the gunman called his father just before the assault and authorities believe the suspected accomplices provided the Kalashnikov assault rifle to Rezgui.

A witness has told Sky News how he and his wife saw the killer with a group of people acting "very strangely" before he went on the rampage.

Lee Inwood, from Norfolk, said the women were taking photos of the men with tourists' children and also pictures of holidaymakers on sunloungers without permission.

He thought the photos were "trophy pictures".

Mr Inwood also said he was told by his hotel director there were three gunmen involved in the attack.

Scotland Yard said more than 600 officers were engaged in what was its largest counter-terrorism operation since 7/7.

Assistant Commissioner Mark Rowley, national policing lead for counter-terrorism, said 16 detectives and forensic experts were already in Tunisia to help local officers, with almost 400 meeting survivors at UK airports to identify possible witnesses.