SolvedNIM24524 | Class 4 NICs: who is liable: sleeping partners - the position for tax years prior to 2013 to 2014
From HM Revenue & Customs · National Insurance Manual
HMRC will not seek to enforce liabilities for tax years before 2013 to 2014 but will offer the opportunity for partners to make voluntary payments of Class 2 and 4 NICs in order to secure contributory benefit entitlement. They must pay both Class 2 arrears and any associated Class 4 NICs, if their profits over the relevant period exceed the Class 4 Lower Profits Limit.
Class 2 & 4 NICs paid for years prior to tax year 2013 to 2014
Some Sleeping and inactive Limited Partners may have paid Class 2 and 4 NICs for past years. As these contributions will have been correctly paid in accordance with the law, HMRC considers that such payers will not be entitled to a refund of Class 2 NICs or to any Overpayment Relief in respect of Class 4 NICs.