[NIM24523] NIM24523 – Class 4 NICs: who is liable: sleeping partners – liability to pay Class 2 and 4 NICs from the 2013 to 2014 tax year

Social Security Contributions and Benefits Act 1992 Section 2(1)(b) and section 15

Social Security Contributions (Limited Liability Partnership) Regulations 2014 Regulations 2B, 2C, 3 and 4.

HMRC has reviewed its interpretation of the law and now considers that sleeping partners are, and should always have been, treated as gainfully employed for the purposes of section 2(1)(b) of the Social Security Contributions and Benefits Act 1992 because:

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