Bottom line
Handing a concern to a supervisor cannot end safeguarding. The UK is used here as a comparison, not as Taiwanese law.
UK: enacted, but not yet in force
The UK Government factsheet was updated on 30 September 2026. The Crime and Policing Act 2026 creates a framework for specified people in regulated child-related activity in England to notify police or local authorities of suspected child sex offences, and makes intentional prevention or deterrence an offence.
Those mandatory-reporting provisions, including section 85, are not yet in force. The official legislation site labels them prospective. Under section 255, commencement requires a separate regulation; notification mechanics may also be supplemented by regulations and local requirements. The 30 September update was therefore a factsheet update—not proof that the duty or its penalties already apply.
Questions for Taiwan
Who documents disclosure, risk and handover?
Who verifies delivery and escalates failures?
Who reassesses contact, healthcare and living arrangements?
Source boundary
Taiwan's child-rights amendment remains a proposal, not enacted law.