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Tax relief for bad debts are only allowed in specific circumstances. See the guidance in the Business Income Manual BIM 42701 - Specific deductions: bad & doubtful debts: overview to ensure that what you've claimed is allowable.
Note: If you claim the trading income allowance, you cannot deduct allowable expenses or simplified expenses, do not enter an amount here.
For more information on the trading income allowance, go to Tax-free allowances on property and trading income.
