Section 55A(1)

Subsection (3) applies if— a taxable (but not a zero-rated) supply of goods or services (“the relevant supply”) is made to a person (“the recipient”), the relevant supply is of goods or services to which this section applies (see subsection (9)), the relevant supply is not an excepted supply (see subsection (10)), and the total value of the relevant supply, and of corresponding supplies made to the recipient in the month in which the relevant supply is made, exceeds £1,000 (“the disregarded amount”).

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