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            <span>Flow chart - VAT bad debt relief</span>
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			<div class="dfb_nav left_nav roundBigTop"><h2 class="roundBigTop dfb_bg"><a href="/documents_for_business/models/">Documents for Business</a></h2><ul><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/workplace_and_environment/models/f-7354"><span>Workplace and Environment</span></a></li><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/tax_and_business/models/f-7353"><span>&raquo; Tax and Business</span></a><ul><li><a href="/documents_for_business/tax_and_business/checklists_for_business/models/f-7359" class="ularrow">Checklists for business</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/models/f-7355" class="ularrow">Company tax</a></li><li><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/models/f-7358" class="ularrow">Documents, letters and contracts for business</a></li><li><a href="/documents_for_business/tax_and_business/financial_management_and_accountancy/models/f-7920" class="ularrow">Financial management and accountancy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/models/f-7356" class="ularrow">Personal tax</a></li><li><a href="/documents_for_business/tax_and_business/vat/models/f-7357" class="ularrow dfb_nav_path">&raquo; VAT</a><ul><li style="border-bottom:1px solid #0076a4;"><a class="nav_ilast selected dfb_bg" href="/documents_for_business/tax_and_business/vat/vat/models/f-7387">&raquo; VAT</a></li></ul></li></ul></li></ul></div>            <div class="general_nav left_nav roundBigTop"><h2 class="roundBigTop">About</h2><ul><li ><a href="/aboutsite">Tips & Advice Business Database</a></li><li ><a href="/about">Us</a></li><!--<li ><a href="/contributors">Contributors</a></li>--></ul></div>            </div>
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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span>Flow chart - </span><span>VAT bad debt relief</span></h1><p class="Introintroduction"><span>If you make supplies of goods or services to a customer but </span><span>are not paid</span><span> in full or </span><span>in </span><span>part</span><span>,</span><span> you may be able to claim a reduction in your VAT bill under the bad debt relief rules.</span></p><h2 class="Introsubtitle1"><span>Flow chart</span></h2><p class="Introbody"><span>The </span><span style="font-weight:bold">Flow Chart </span><span style="font-weight:bold">-</span><span style="font-weight:bold"> VAT </span><span style="font-weight:bold">Bad D</span><span style="font-weight:bold">e</span><span style="font-weight:bold">bt </span><span style="font-weight:bold">R</span><span style="font-weight:bold">elief</span><span> will help you decide if and when you can claim</span><span>.</span></p><p class="Introbody"><span>Definitions for the flow chart</span><span>:</span></p><ul type="disc" style="margin:0pt; padding-left:0pt"><li class="Introbody" style="margin-left:26.03pt; padding-left:9.97pt; font-family:serif; -aw-font-family:'Symbol'; -aw- -aw-number-format:''"><span style="font-family:Helvetica; font-weight:bold">Written off</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">-</span><span style="font-family:Helvetica"> a debt is written off where you adjust your business records so that the amount you ar</span><span style="font-family:Helvetica">e owed by your customer is no longer included in debtors in your accou</span><span style="font-family:Helvetica">nts receivable. This doesn’t affect your right to </span><span style="font-family:Helvetica">pursue</span><span style="font-family:Helvetica"> payment of the debt</span></li><li class="Introbody" style="margin-left:26.03pt; padding-left:9.97pt; font-family:serif; -aw-font-family:'Symbol'; -aw- -aw-number-format:''"><span style="font-family:Helvetica; font-weight:bold">Commercial terms</span><span style="font-family:Helvetica"> -</span><span style="font-family:Helvetica"> for the purposes of VAT bad debt relief, </span><span style="font-family:Helvetica">this</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">means a price which is not greater than the norma</span><span style="font-family:Helvetica">l market value.</span></li></ul><p class="Introbody"><span>You can </span><span>find</span><span> detailed information about bad debt relie</span><span>f</span><span> in HMRC’s corresponding </span><span>N</span><span>otice (700/18) </span><span>at</span><span> </span><a href="https://www.gov.uk/guidance/relief-from-vat-on-bad-debts-notice-70018" style="text-decoration:none"><span class="Hyperlink">https://www.gov.uk/guidance</span><span class="Hyperlink">/relief-from-vat-on-bad-debts-notice-70018</span></a></p><h2 class="Introsubtitle1"><span>Document</span></h2><p class="Introbody"><span>To assist with </span><span>writing the debt off, use our </span><span style="font-weight:bold">N</span><span style="font-weight:bold">o</span><span style="font-weight:bold">tification to a Debtor of W</span><span style="font-weight:bold">rite</span><span style="font-weight:bold">-off</span><span>.</span></p><p class="Introbody"><span>&#xa0;</span></p><p class="Introintroduction"><span>&#xa0;</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/609/429609.png" alt="Flow chart - 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