PIM2072 - Deductions
"The customer can only make a deduction where they have taken all reasonable steps to recover the debt."
Client has a rent bad debt of £45 and tenant has gone. I would reckon many landlords would just write off the £45 debt to avoid the hassle of lawyers. But then he does not get any bad debt write off for tax purposes.
There is no PIM2072 de minimus limit. I really want to claim the £45 bad debt though.