Plain-English summary
Vitamin D is unusual because your body can make it in the skin when UVB sunlight hits a cholesterol-derived precursor. That means it is not “essential” in the same simple way as a vitamin that must come entirely from food, but it becomes functionally essential when sun exposure is low or unreliable.
Once made in skin or absorbed from food or supplements, vitamin D is converted in the liver to 25-hydroxyvitamin D [25(OH)D], then further activated mainly in the kidney to 1,25-dihydroxyvitamin D, the hormone-like form that does the signalling work.

