SolvedNIM24520 | Class 4 NICs: who is liable: partnerships
From HM Revenue & Customs · National Insurance Manual
Paragraph 4 of Schedule 2 to the Social Security Contrbutions and B enefits Act 1992
Each partner, including a member of a Limited Liability Partnership, is liable to Class 4 NICs on their own share of the profits or gains of the trade or profession carried on by the partnership.