10. Bad debt relief.
Businesses may be able to claim VAT relief on goods or services supplied to customers who have not paid. Claims can be made through the VAT Return if the business is registered for VAT, or via an online form if the registration has been cancelled. Further details on the requirements and the process are available in HMRC Notice 700/18.
Source: https://www.gov.uk/guidance/insolvency-practitioner-s-handbook/10-bad-debt-relief. Summarised automatically from the official source — general information, not advice.