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 previous tax years but will offer the opportunity for partners to make voluntary payments of Class 2 and 4 NICs in order to secure contributory benefit entitlements. 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 threshold.

 

See NIM24520, NIM24521, NIM24522, NIM24523