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HMRC internal manual

Partnership Manual

HM Revenue & Customs
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Indirect, capital and transfer taxes and other tax obligations: VAT and p Inheritance Tax (IHT): 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.