Genome-wide association studies in large populations have enriched our understanding of genetic variants implicated in health and disease while expression quantitative trait loci (eQTL) studies with microarray and bulk-RNA sequencing data showed us how these genetic variants affect the expression of one or more genes in a tissue-specific manner. However, it is much less known how genetic variants influence gene expression in various cell types within a tissue. This study, therefore, set to identify the cell specific eQTLs in the human immune cells using single-cell sequencing technology. We have performed conditional cis-eQTL analysis on 14 cell types in 1,267,758 peripheral blood mononuclear cells from 982 healthy human subjects and identified 25,606 independent cis-eQTLs. Our results suggest majority of these eQTLs have an allelic effect on gene expression that is cell type-specific and demonstrate how commonly segregating alleles lead to inter-individual variation in immune function. Using the top associated SNP at each locus outside the MHC region, we also identified 990 trans-acting effects, the majority of which were cell type specific. Then we investigated how eQTLs have dynamic allelic effects in B cells transitioning from naïve to memory states. Overall, we identified a set of 1,988 trajectory eSNP-eGene pairs expressed across the B cell maturation landscape, of which 333 were found to have a statistically significant change in their allelic effect as B cells differentiate. Finally, utilising a Mendelian randomisation approach, we identified the causal route by which 305 risk loci contribute to autoimmune disease at the cellular level. This work brings together genetic epidemiology with scRNA-seq to uncover drivers of inter-individual variation in the immune system.