Partner at UK LLP but working from home in Australia

Hi – please could you advise me on my situation: I work in the UK for an UK based LLP. I am a Partner in the Partnership and therefore file my tax on wages through Self Assessment. I get paid in GBP every month as a salaried member. I live in the UK for 200 days (in excess of 183 days) but also work from home from Australia for the remaining period of time. I do not have an office or warehouse or premises in Australia and do not deal with any Australian clients. I am a UK citizen but also have permanent residency in Australia. My family lives in Australia. When I undertook the Australia residency calculator for tax on the ATO (Australian Tax Office) website, I am required to pay tax in Australia as I am deemed to be an Australian resident for tax. Having looked at your HMRC website, it seems I am also required to pay tax here in the UK as I am deemed to be a UK tax resident. My questions are: 1. As the UK and Australia has duel tax treaties, where do I need to pay tax? Is it in Australia and then file a nil tax self assessment here in the UK? 2. With the above arrangement, am I seen to be having Permanent Establishment in Australia? 3. Will my employer be seen as having Permanent Establishment in Australia? 4. Will my employer be liable for social security arrangements / Australian tax in Australia? 5. I get rental income from property in the UK and file self assessment tax return on interest from savings that I receive. Should this be filed here in the UK? 6. Will I be able to claim my flights / travel / stay in the UK as working expenses? Thank you.

Hi

Based on the number of days you are in the UK you are UK tax resident and therefore declare your worldwide income.
You can claim foreign tax credit for tax paid in Australia on the same source of income. As the rental property is in the UK this is liable in the UK no matter where you are resident.
Your flights,travel and stay in the UK are not business expenses and cannot be claimed against your income.

Thank you