God bless HMRC

HMRC Online Services proved to have a sense of humour today.  I visited one of their Help pages to find out exactly what was meant by the 'Establisher'  of a registered pension scheme.  Here's a screen shot and the text including the link:

Section 154 Finance Act 2004 lists those who may establish a registered pension scheme

For further guidance on the establishment of schemes select the Registered Pensions Schemes Manual link in the left hand bar and refer to RPSM02300060.

It's delightful: the link takes you to a page that lists UK Public General Acts, supplied by the National Archives.  Just what you need as help for a technical question and to make sure you fill out the pension scheme registration form accurately.