Just remember that a bad debt entry includes VAT if you are VAT registered, and not only that, if I remember correctly, have not done my own VAT forms for some years now, there is a special entry on the VAT from in which Bad debts are written into as a separate amount from all other VAT figures. In the case a bad debt is recovered, the amount must also include VAT, and is entered again in a special entry on the VAT form.