Setting up a pertnership

Hello, I am planning to set up a partnership with two non UK residents. Can I set up a partnership with non UK residents? When setting up a partner ship it is mentioned as "All partners also need to send their own tax returns as individuals. " How Non UK residents register for paying tax In UK? How non UK partners liable for any issue in the partnership? What law they will be governed? Thanks, Dulip

Hi 

To register the partnership you would need to submit a SA400. The non UK residents can register as partners by completing a SA401.
Once registered they will be allocated a UTR number which will allow them to submit their Self Assessment tax return.
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Thank you