Stakeholder pension contributions could they be a benefit in kind?

Individuals can contribute to a Stakeholder pension from 6 April 2001. Almost anyone who is resident in the UK is eligible to contribute up to £3,600 per year.

All companies who are not exempt must provide access to a stakeholder pension for thier employees. A family comapny may wish to extend this access to non working shareholders or relatives of employees and directors who have no or little income of ther own. If they do so would this constitute a benfit in kind for the relative-employee? This si assuming that the company does not make any contributions to the stakeholder scheme on behalf of the non-emloyed members.

Is the company permitted to make contributions to a stakeholder scheme for non-employed members, perhaps ex-employees on a career break, or spouses of directors? If it does woudl these nonemployees be taxed on those contributions?
Rebecca Cave

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I'm neither a tax nor pensions expert, but...

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