Occasionally, organisations may have to deal with allegations of serious misuse of computers, where indecent images of children (as defined by the Protection of Children Act 1978 and subsequent amendments) or extreme pornographic images (as defined by section 63 of the Criminal Justice and Immigration Act 2008) may be present on the organisation's computers. The possession of such images is a serious criminal offence and must be reported to the Police as soon as possible. Until the material can be handed to the Police, organisations need to act very carefully to avoid harm to their users or potential criminal liability for the organisation or its staff. JANET(UK) has developed Guidelines, with assistance from JANET sites and the Home Office, to assist sites in this situation. The University of Oxford endorses these Guidelines.