Tax return submission for non-UK resident company

We are a non-UK resident company investing in an english limited partnership holding investments in UK startup shares for long terms where income solely from dividends and disposal of shares which are tax exempt. the english limited partnership is a transparent entity, hence, question is whether the investors ( non-UK resident company ) required to register tax file and file tax return if the returns are solely tax exempt.

Hi,

If a foreign entity is a member of a UK partnership it will need to register in the UK and obtain a UTR.

See under Overseas aspects of partnership registration for SA SAM100137 - Records: set up taxpayer record: registration of partnerships and partners - HMRC internal manual - GOV.UK 

SAM100137 - Records: set up taxpayer record: registration of partnerships and partners

Thank you.