Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Business Income Manual

HM Revenue & Customs
, see all updates

Partnerships - general notes: sleeping and inactive partners: NICs

Following a change of view taking effect from 6 April 2013, HMRC consider that sleeping and inactive partners in a partnership are gainfully employed as self-employed earners and so are liable to Class 2 and Class 4 National Insurance Contributions.

For general guidance on Class 2 and Class 4 National Insurance Contributions, see the National Insurance Manual.