Pensions: IHT exclusions: contributions to a pension scheme
Generally, when a person makes a contribution to a pension scheme, they do not make a transfer of value as the pension rights they acquire by making the contribution are within their estate. But, there are exceptions - IHTM17042 and IHTM17043 describe specific situations where contributions can be transfers of value.
There is also a specific exclusion in IHTA1984/S12(2) where a disposition is made by an employer. The disposition is not a transfer of value if it is: