# The Online Safety (CSEA Content Reporting by Regulated User-to-User Service Providers) Regulations 2026, Note: Explanatory note


(This note is not part of the Regulations)
Section 66 of the Online Safety Act 2023 (c. 50) requires certain providers of regulated user-to-user services to report child sexual abuse and exploitation content (“CSEA content”) detected on their internet service to the National Crime Agency (“NCA”). If these providers already have arrangements in place for reporting CSEA content to a foreign agency which is exercising functions similar to the NCA (such as the National Center for Missing & Exploited Children in the United States of America), then this content is not required by section 66 to be reported to the NCA.
Where a provider must report CSEA content to the NCA, regulation 4 requires them to register with the NCA before they do so. Where those providers have entered into arrangements with another person to carry out the reporting duty on their behalf, that person is also required to register with the NCA.
Regulation 6 requires certain information to be included in the reports made to the NCA. The Regulations specify the manner in which reports of CSEA content must be sent to the NCA and the format in which these reports must be sent. The Regulations also require providers to assess the urgency of the report and to send the report to the NCA in accordance with certain time frames depending on their assessment of urgency.
Regulation 8 requires providers to retain records of reports made to the NCA, and to retain certain information about the users who are associated with a report.
Schedule 1 to these Regulations sets out the information required to be included in the reports to the NCA. Schedule 2 contains formatting requirements for the reports.
A full impact assessment has been published in relation to the Online Safety Act 2023 and copies can be obtained from the UK Government website at: https://assets.publishing.service.gov.uk/media/6716222b9242eecc6c849b09/Online_Safety_act_enactment_impact_assessment.pdf or from the Department for Science, Innovation and Technology at 100 Parliament Street, London SW1A 2BQ, United Kingdom.

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Source: https://www.legislation.gov.uk/uksi/2026/268/note (the official version)
Page: https://openlegislation.uk/online-safety-csea-content-reporting-by-regulated-user-to-user-service-providers-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.