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HMRC internal manual

National Insurance Manual

Class 4 NICs: who is liable: partnerships

SSCBA92/SCH2/PARA4

Each partner, including a member of a Limited Liability Partnership, is liable to Class 4 NICs on their own share of the profits or gains of the trade or profession carried on by the partnership. See NIM24521, NIM24522, NIM24523, NIM24524