# The Online Safety (CSEA Content Reporting by Regulated User-to-User Service Providers) Regulations 2026, Regulation 3: Reporting duty


(1) A provider may arrange for a third party provider to carry out the reporting duty on its behalf.
(2) Where a provider makes an arrangement with a third party provider to carry out the reporting duty on its behalf, the provider must notify the NCA as soon as reasonably practicable that it has done so.
(3) Where a provider uses a third party provider and the arrangement ceases, the provider must notify the NCA as soon as reasonably practicable that the arrangement has ceased.
(4) Where a provider which has registered with the NCA in accordance with regulation 4 is required or decides to report CSEA content to a foreign agency instead, it must as soon as reasonably practicable—
(a) notify the NCA that it will report CSEA content to a foreign agency, and
(b) cease to report CSEA content to the NCA.

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Source: https://www.legislation.gov.uk/uksi/2026/268/regulation/3 (the official version)
Page: https://openlegislation.uk/online-safety-csea-content-reporting-by-regulated-user-to-user-service-providers-regulations-2026/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.