Each partner, including a member of a Limited Liability
Partnership, is liable for Class 4 NICs on their own share of the
profits of the trade or profession carried on by the partnership
(paragraph 4, Schedule 2 SSCBA 1992 refers).
A sleeping partner is not liable for Class 4 NICs because
they cannot be held to have profits which are ‘immediately
derived from the carrying on or exercise of one or more trades,
professions or vocations'.
