Bad debt in tax return.

I am submitting a tax return for my first year of trading as a sole trader.  I have a bad debt and am a little unclear about where to enter it on the return.  Do I add it to my allowable business expenses (cost of materials etc) used in the calculation of profit, or should it be entered elswhere?  Incidentally, the debt is definitely not recoverable.  I am doing an online return if it makes a difference to the answer.  Thanks.

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SA103 (full) - Box 26

DMGbus |
DMGbus's picture

Bad debt in tax return

paulfoster |

Irrecoverable debts written off

DMGbus |
DMGbus's picture

Bad debt in online tax return

paulfoster |