No, the UK cannot be called an offshore, although various countries include some territories of the Commonwealth in the list of such jurisdictions (Cayman Islands, British Virgin Islands, Bermuda, Gibraltar, and others).
Great Britain is justly proud of its impeccable reputation in the world, so it is impossible to open a typical offshore company here. However, the legislation of the country enables foreign businessmen, subject to certain conditions, to establish a UK company which may look offshore but is not. It can be registered as a limited liability partnership (LLP) or as a limited partnership (LP), with an SLP being a subtype for Scotland.  They operate based on these main rules:
Business owners are non-UK tax residents;
A company trades outside the United Kingdom.
If the partners are not tax residents in the UK they have no tax liabilities here, but they must pay taxes in the country of their tax residency. This is why English partnerships are sometimes confused with offshore companies.
It is possible to quickly establish a partnership in the UK, legally file simplified accounts and successfully develop the business while enjoying a high international status.