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Under UK law, viewing CP online is the same as downloading it (no legal time limit as far as I'm aware), also bizarrely it counts as making it, and I believe distributing it.
There may be some leeway involved if you receive e-mail spam, or it appears involuntarily in pop ups etc... You wouldn't be in a particularly good postion if you didn't report it at the time though.
Still prosecuting thought crimes is complex even in this police state, too much history of personal liberty, fortunately if the cops don't get you, the friendly bounty killers who work for the British Media will cheerfully assasinate your character at no extra cost.
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