Who should the disclosures be made to?
[ch 13: page 451]Workers should make the disclosure to their employer or, if they don’t want to do this, to a “prescribed person”. This will normally be a regulator, such as the Health and Safety Executive or HM Revenue & Customs, or the specific regulator for the relevant sector. The government has published an updated online list of “prescribed persons”. A trade union rep is not a prescribed person.