NIM24524 - Class 4 NICs: who is liable: sleeping partners - the position for tax years prior to 2013 to 2014
HMRC will not seek to enforce liabilities for tax years before 2013 to 2014 but will offer the opportunity for partners to make voluntary payments of Class 2 and 4 NICs in order to secure contributory benefit entitlement. They must pay both Class 2 arrears and any associated Class 4 NICs, if their profits over the relevant period exceed the Class 4 Lower Profits Limit.
Class 2 & 4 NICs paid for years prior to tax year 2013 to 2014
Some Sleeping and inactive Limited Partners may have paid Class 2 and 4 NICs for past years. As these contributions will have been correctly paid in accordance with the law, HMRC considers that such payers will not be entitled to a refund of Class 2 NICs or to any Overpayment Relief in respect of Class 4 NICs.