Sources
Every statute, manual, study and organisation cited anywhere on this site, linked to the primary source.
Every statute, manual, study and public body cited anywhere on this site, with a link to the primary source. Nothing factual on 24escorts.uk rests on a secondary account of any of these.
Figures on this site are current for the 2026/27 tax year and were checked against these sources in August 2026. Where something has been announced but not brought into force, that is stated on the page concerned rather than presented as current.
Legislation
- Street Offences Act 1959, section 1
- Sexual Offences Act 1956, sections 33 to 36
- Sexual Offences Act 2003, section 51A
- Sexual Offences Act 2003, section 52
- Sexual Offences Act 2003, section 53
- Sexual Offences Act 2003, section 53A
- Criminal Justice and Police Act 2001, section 46
- Civic Government (Scotland) Act 1982, section 46
- Prostitution (Public Places) (Scotland) Act 2007, section 1
- Criminal Law (Consolidation) (Scotland) Act 1995, section 11
- Protection of Children and Prevention of Sexual Offences (Scotland) Act 2005, section 9
- Sexual Offences (Northern Ireland) Order 2008, Article 64A
- Human Trafficking and Exploitation Act (Northern Ireland) 2015, section 15
- Online Safety Act 2023, Schedule 7
- Data Protection (Charges and Information) Regulations 2018
Prosecution and parliamentary sources
- CPS legal guidance: Prostitution and Exploitation of Prostitution
- Home Affairs Committee, Prostitution, HC 26, 2016
- Home Affairs Committee on brothel-keeping and safety
- Prostitution (Offences and Support) (Scotland) Bill
- nidirect: paying for sexual services
Tax
- HMRC Business Income Manual BIM22005
- HMRC Business Income Manual BIM22008
- HMRC Business Income Manual BIM22010
- Tax-free allowances on property and trading income
- Self Assessment deadlines
- Who must send a tax return
- Self-employed National Insurance rates
- VAT thresholds
- Making Tax Digital for Income Tax: who must use it
Health
- BASHH clinical standards for the sexual health care of people involved in sex work
- BASHH summary guidance on testing for STIs, 2023
- NHS sexual health services
- Find a sexual health clinic
- PrEP available across England
- NHS inform Scotland: HIV PrEP
- Public Health Wales: PEP and PrEP
- Sexual Health NI: PrEP
Research and support organisations
- Beyond the Gaze summary briefing, October 2017
- Beyond the Gaze safety information
- National Ugly Mugs
- SAAFE, Support and Advice for Escorts
- SWARM collective
- Basis Yorkshire
- English Collective of Prostitutes
- Umbrella Lane, Scotland
Data protection
- ICO: right to be informed
- ICO: storage and access technologies, exceptions
- ICO: data protection fee exemptions
A note on one commonly repeated error
A great deal of British writing on this subject contains the sentence buying sex is illegal in the UK. It is true of Northern Ireland and untrue of England, Wales and Scotland. A related error describes Scotland as having adopted the Nordic model; the bill that would have done so fell at Stage 1 in February 2026. Both points are set out with citations on escorting and UK law.