Overdue debt
Functional Standards Common Glossary, published by the Cabinet Office, states: ‘Overdue debt is a receivable that has not been paid by the due date, where the due date is defined as a specified period for payment, or the first date following a specified period of appeal from when a charge is raised. Generally speaking, this is when a payment is missed by 1 day, or trade receivables missed by 30 days.’
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