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

HMRC internal manual

Partnership Manual

Indirect, capital and transfer taxes and other tax obligations: PAYE and National Insurance: National Insurance Contributions (NICs)

Individual (non-corporate) partners are liable to Class 2 and Class 4 NICs on their own share of the trade or profession carried on by the partnership.

Class 2 and 4 contributions are also payable on the taxable profits of sleeping partners and inactive limited partners.