If a partnership’s business is carried on wholly or partly in the UK, or if land in the UK owned by the partnership is rented out, it will need to register and obtain a UTR. Likewise, if a foreign entity is a member of a UK partnership, it will also need a UTR. There may also be a need to notify for other tax purposes.
Provided there is no UK presence or activity, there is currently no requirement for any partnership to register with HMRC.
HS380 Completing Partnership Tax Returns for partners non-residence in, or domicile outside, the UK (2021)