Chief Constable Andy Trotter, the lead on communications for the Association of Chief Police Officers (Acpo), said:
Many offensive comments are made every day on social media and guidance will assist the police to focus on the most serious matters.
There is not only the matter of principle to be addressed but also the practicality of dealing with thousands of potential offences.
More top news
Ed Miliband unveils a giant stone chiselled with Labour's pledges to be installed in the No.10 Rose Garden if he becomes prime minister.
Florence Welch has revealed fellow songstress Taylor Swift gave her some lessons in love after the star-studded Met Gala.
British aid workers in Nepal have told ITV News of the challenges they face trying to treat earthquake victims in a perilous hospital