Doubtful Receivable
"Can any unpaid invoice be deemed a doubtful receivable?"
Quick Answer
A commercial receivable that is in the litigation or execution phase and whose collection has become uncertain, allowing businesses to set aside a tax-deductible provision.
Scope and Legal Distinctions
A commercial debt considered risky is not automatically deductible as a doubtful receivable for tax purposes. The statutory evidential and accounting conditions must be met.
What to Check in Practice
Retain collection correspondence, litigation or enforcement records and provision calculations, and distinguish the tax allowance from a commercial write-off.
Sources & Authorities
Statutory framework and official guidance for this definition.
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