Hi David Apart from RIDDOR and some high risk industries there is no explicit legal requirement to report all accidents and incidents, including near misses. Hence a prosecution is very unlikely. If it was the case there could be many prosecutions to both individuals and organisations.

Thanks. I was looking at section 7 and how we comply with it. Would my interpretation to report unsafe act's or conditions below be incorrect? HASAW Act 1974 etc., section 7 Employees have duties under above Act to co-operate with their employer to enable the employer to comply with statutory duties for health and safety. Under these Regulations, employers or those they appoint to assist them with health and safety matters need to be informed without delay of any work situation which might present a serious and imminent danger. Employees should also notify any shortcomings in the health and safety arrangements, even when no immediate danger exists, so that employers can take remedial action if needed. The duties placed on employees do not reduce the responsibility of the employer to comply with duties under these Regulations and the other relevant statutory provisions. In particular, employers need to ensure that employees receive adequate instruction and training to enable them to comply with their duties.

If you are interested in employees duties then perhaps reg 14(2) of the Management of Health and Safety at Work Regulations is more appropriate. Employees' duties (2) Every employee shall inform his employer ... (a) of any work situation which a person with the first-mentioned employee’s training and instruction would reasonably consider represented a serious and immediate danger to health and safety; and (b) of any matter which a person with the first-mentioned employee’s training and instruction would reasonably consider represented a shortcoming in the employer’s protection arrangements for health and safety... Which might include near misses?