Who is responsible for reporting a dangerous occurrence RIDDOR reportable incident if the Sub-contractor is responsible for the incident on a Construction site. Would it be the Principle contractor or the Sub-contractor who is to report the dangerous occurrence to RIDDOR and what if the Sub- contractor refused to report the RIDDOR? Would it then be the Principle Contractors responsibility to report the RIDDOR?

The briefest of checks of the HSE website suggests something slightly different

http://www.hse.gov.uk/riddor/who-should-report.htm

If you are in control of premises, you must report any work-related deaths, certain injuries to members of the public and self-employed people on your premises, and dangerous occurrences (some near miss incidents) that occur on your premises.