What to do with outstanding balance NOT being paid by customer

I have a customer owing an outstanding amount.
This is a bad debt and will never be paid.
Their invoice is showing as partial - there is a small amount left to be paid.

How do I account for this and what do i do with it?
Do i leave it as a partial payment and just leave the outstanding payment due, or do i somehow wipe it off as a bad debt?

thanks

Are you a Ltd company?

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this one isnt.
this is rental income in personal name.
its a tenant who left owing a small amount of rent due.

In that case just raise a credit note for the outstanding balance. Its a bad debt but you don’t need to show it as such in the p and l. Credit note will reduce the turnover accordingly.

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great thanks for the reply