Tax Returns for non-resident partnership partners without UK-based income

Hello, we have an LLP consisting of 2 partners. Incorporated on 3rd March 2023. Both of partners are non-residents, have never been to UK. Usually pay taxes in their country of origin. There have been no UK-based income during the partnership's activity and both of residents never had any other UK-based incomes. We use Wise business account to store funds, we do not have any other accounts in UK banks or whatsoever. I would like to ask: are there any tax obligations for non-residents with no UK-based income? Should we still file LLP tax returns and then SA tax returns for both partners? Or in such cases we do not have to submit tax returns for partnership, nor for each partner? If that is the case, do we have to notify the HMRC that we are non-residents and provide some proof that there was no UK-based income? In what way do we do that? In case if we DO have to prepare LLP tax returns and SA tax returns, how do we do that if we do not have UTRs for partners, only for a partnership itself?

Hi,
Please refer to guidance at:
HS380 Completing Partnership Tax Returns for partners non-resident in or domicile outside the UK (2024)
Thank you