Non-established taxable persons (NETPs): distance selling
If an NETP makes distance sales of goods to UK customers under the distance selling threshold, then the place of supply will be where the supplier belongs under the distance sales rules.
The NETP is not required to register under the provisions of the new Schedule 1A until the distance selling threshold is exceeded and the place of supply becomes the UK.
This is the point at which he would have been required to register under Schedule 2.
The option in Schedule 2 to change the place of supply to the UK whilst making distance sales below the threshold is also available to him.