UK resident (for tax purposes)
If you are physically present in the UK for six months in a tax year then you will be resident in the UK and taxable on your income and capital gains.
If you are in the UK for less than six months you may still be taxable. If you are abroad only temporarily, or if you spend an average of three months a year in the UK for four years, you will be treated as ordinarily resident and therefore taxable.
If you regard the UK as your home you will be classed as UK domiciled. You can be a resident abroad but, if you consider the UK to be 'home' you will still be domiciled in the UK. If you die, all of your assets anywhere in the world will be chargeable to UK Inheritance Tax (IHT). If you are not domiciled in the UK, only your UK assets will be chargeable to IHT.