An SA302 is your official tax calculation document from HMRC.
From 23/24, you'll need to use the standard financial year.
Through our tax guide, and when dealing with HMRC (HM Revenue and Customs!), you'll come across abbreviations for key items.
How to read an older style SA302 tax calculation and check the figures HMRC has used.
Put simply, bad debts are when you don't get paid by a client or customer.