SIPP Contributions post age 75 to avoid IHT

[IHT Worrier]

What are anyone’s views on whether the office would take a dim view of suddenly starting to make contributions to a SIPP (of course to avoid IHT).

This for an 85 year old who has a modest £40,000 fund but ceased contributions at age 75 and has no intention of ever drawing from it. It will be left to a son. What would be “reasonable” contributions without raising alarm bells with the taxman?

Any comments would be most welcome.

[someone]

https://adviser.royallondon.com/technical-central/pensions/benefit-options/reaching-age-75-our-top-five-faqs/

I have no idea as to the answer to your question but I'm not convinced that this fund will achieve what was expected.