Not sure what the current UK 'policy' is but from a letter sent by the UK Branch to a BoE dated around 2003 (certainly after the Panorama program):
On the matter of reporting child abuse we need to be guided by the principles of Galatians 6:5 and 2 Corinthians 1:24. Thus responsibility to decide whether to report a matter to the secular authorities rests with the victim and/or his family. We cannot override a family's decision not to report if reporting it is not required by law. Victims of child abuse and their parents might be hindered from seeking help if they knew that when they came forward the elders would make the matter public by involving the authorities. In many cases both the victim and his or her parents may prefer to keep the matter private between themselves and the elders.
Gal 6:5 (KJV) For every man shall bear his own burden.
2 Cor 1:24 (KJV) Not for that we have dominion over your faith, but are helpers of your joy: for by faith ye stand.
As of this letter (unless someone can tell me it have been superceded) we can note the following:
1 - Contact the Legal Department before you do anything - in the full letter I have seen this important point cannot wait beyond the 2nd sentence to be highlighted by the WTS
2 - It's up to the family to pursue a secular report unless required by law - this is not a crime after all but a sin
3 - Its not the elders place to override the family desire for privacy - like involving the authorities is effectively making the matter 'public' - might as well take a full page in a the national press and maybe a few 30 second spots on primetime. 'Involving' - busybodies, we don't need or want anybody 'involved'
4 - Note the loaded language throughout -
'secular authorities' this carries a negative connotation of somehow being worldly, part of satan's wicked sysyem of things, contacting them would make the matter public - disloyally betraying the approved arrangement fro such matters.
'Not to report if reporting is not required by law' - all the negative phrasing is embedding a message to the reader - not not not not not report
'Might be hindered from seeking help..' - how can a member know in advance that the elders are definitely going to report this crime on their behalf when their is no published policy the R&F have access to?
'In many cases' - how can the WTS speak for their membership in this way? Really they are telling the elders the correct answer all the way through this paragraph - DON'T REPORT UNLESS REQUIRED BY LAW
'Both the victim and his/her family may prefer to keep the matter private' - again they presume to speak on behalf of the victims of a crime - telling the elders to send a message to these victims that they may prefer to keep the matter private.
You can see just see the distraught family being counselled by the loving elders:
"See we have here a letter from the FDS (Jehovah himself has deigned to write you a letter telling you what to do now your child has been raped by a JW). The letter tells us that you may wish not to report to the <wicked evil Satanic> secular authorities and that many in your position have preferred to keep the matter private - 1 Cor. 5:12.' So while we are not telling you not to report many have chosen not to report... etc etc
Shameful at best - corporate crime perhaps - as has been shown in the Californian case they don't know how low to stoop to protect their reputation.