Part 4: Other duties of providers of regulated user-to-user services and regulated search services Chapter 2: Reporting Child Sexual Exploitation and Abuse Content Section 66: Requirement to report CSEA content to the NCA
This section sets out the requirement on relevant services to report CSEA content to the National Crime Agency (NCA). The NCA is the organisation responsible for receiving reports from services via secure transmission, processing reports including triaging and disseminating reports to law enforcement and other appropriate agencies in the United Kingdom and internationally.
	Subsection (1) states that a UK provider of a regulated user-to-user service must have systems and processes in place which are capable of making all detected and unreported CSEA content into a report and that these reports are submitted to the NCA.
	Subsection (2) places the same requirement on non-UK providers of regulated user-to-user services. Non-UK services are only required to report CSEA content to the NCA where they can establish a UK link, unless that provider is already reporting all CSEA content, including UK-linked CSEA content to overseas law enforcement or an alternative reporting body outside the UK – whether on a mandatory or voluntary basis.
	It is a service’s responsibility to ensure all relevant UK offences are reported to the NCA or reported to another body under an alternative reporting regime, regardless of whether the content constitutes an offence in the country the service is based. If the service starts to voluntarily report these additional offences to the relevant reporting body in their country they will remain exempt from this requirement.
	Subsection (3) sets out the reporting requirement for UK providers of regulated search services. Search services are required to report CSEA content which they detect during routine web crawling which those services already carry out for business purposes. This element of the reporting duty is separate from safety duties under the Act.
	Subsection (4) places the same requirement on non-UK providers of regulated search services where there exists a UK link to the CSEA content.
	Subsection (7) sets out that reports must meet requirements set out in regulations and must be sent to the NCA in the manner, and within timeframes set out in regulations.
	Subsection (10) states that the requirement to report CSEA content is based on when it is detected, not when the offence occurred. An offence may have occurred before the commencement of this requirement, but if it is detected on or after commencement, the service will need to report it.