Quarterly BAS Due (July–September)
Form 1099-NEC & Contractor Payment Reporting Check
Why this matters.
The Online Safety Act 2023 received Royal Assent on 26 October 2023 and is being implemented by Ofcom in phases. The Act applies to any business — regardless of size or country of incorporation — that provides a regulated user-to-user service or a regulated search service to people in the UK. A regulated user-to-user service is any service where users can interact with content generated by other users: this includes online forums, review sections, marketplace listings, comment functions on blogs or news sites, dating apps, social features in gaming platforms, and any other mechanism that allows UK users to post or share content visible to others. By July 2025, all in-scope services were required to have completed illegal content risk assessments, implemented measures to address priority illegal harms (including fraud facilitation, child sexual abuse material, terrorism, and hate crime), and — where children are likely to access the service — completed children’s access assessments and put child safety measures in place.
Ofcom’s enforcement powers are substantial. Fines can reach £18 million or 10% of global annual qualifying revenue — whichever is higher — for non-compliance with the illegal harms duties. For the most serious failures, Ofcom can apply to court to block a service from operating in the UK. Senior managers can also face criminal prosecution for failing to comply with information notices. Many small and medium-sized businesses are unaware that the Act’s broad definition catches their services: if your website has any interactive feature — even a comments section or user reviews — and UK users can access it, you are very likely in scope. This checker helps you understand exactly what obligations apply to your service and whether your current approach meets Ofcom’s requirements.
