Section 48(1)

Subsection (1ZA) applies where any person— ... is a taxable person for the purposes of this Act or, without being a taxable person, is a person who makes taxable supplies ...; is not established, and does not have any fixed establishment, in the United Kingdom; is established in a country or territory in respect of which it appears to the Commissioners that the condition specified in subsection (1A) below is satisfied; and in the case of an individual, does not have his usual place of residence or permanent address in the United Kingdom,

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Source: legislation.gov.uk · retrieved 2026-07-28