Posted By Ken Taylor I see that no-one has tried to answer this one yet. The legal position (for which you ask) will depend upon the safety officer's job description, terms of reference, conditions of employment, letter of appointment and the like - except that, where appointed to meet the employer's duties under Regulation 7 of the Management of Health and Safety at Work Regs 1999 (see L21), there will be a responsibility to 'assist' the employer via the route provided by the employer. If asked whom I think the safety officer should ideally report, I would say whoever needs to respond initially to the matter being reported and whoever, initially, ought to know.