Vitamin E is a fat-soluble nutrient, which means it dissolves better in the presence of dietary fats. The capsules in this supplement contain sunflower oil specifically to support this absorption process. For best results, take the capsule with a meal or snack that includes some fat, such as avocado, nuts, seeds, olive oil, or fatty fish. This doesn't need to be a large amount - even a small amount of fat in your meal will help.
The timing can be flexible - you can take it with breakfast, lunch, or dinner as long as you're consistent. If you're taking other supplements, spacing them throughout the day is usually fine, but check whether any other fat-soluble vitamins (like A, D, or K) are being taken at similar times, as they may compete for absorption.
If you're on a very low-fat diet or have difficulty absorbing fats, you may want to pay closer attention to taking this with meals. However, the sunflower oil in the capsule already provides some of the fat needed for absorption, so it's more effective than dry vitamin E powder would be.