Allegations involving child sexual offences, whether non-recent ('historic') or current, are among the most serious and sensitive matters within the UK criminal justice system. In England and Wales, there is no statute of limitations for sexual offences, meaning that allegations can be brought decades after an event is said to have occurred. The legal framework applied to these cases depends on the date of the alleged incident. Offences occurring before 1 May 2004 are generally prosecuted under the Sexual Offences Act 1956, while more recent allegations fall under the Sexual Offences Act 2003. Early intervention during a police interview is the most effective way to address inconsistencies in a complainant's account or to highlight a lack of supporting evidence before a charging decision is made.

Defence strategies in historic and current sexual offence cases frequently focus on the reliability of the evidence presented. Because physical or forensic evidence is often unavailable in non-recent cases, the prosecution’s case may rely almost entirely on the credibility of a complainant's testimony. Forensic analysis of statements, school records, social services files, and medical histories can be vital in identifying inconsistencies or motives for false allegations. Key technical considerations include the proactive seeking of third-party disclosure and applications for an 'abuse of process' if significant delays have prejudiced the ability to have a fair trial. Convictions can lead to substantial custodial sentences and life-long notification requirements under the Sexual Offenders Register.