Work question that’s related to VAT

Please feel free to delete this question if not appropriate but I thought the VAT element of the question maybe relevant to some people, perhaps people studying ATX.

I have two bad debt provisions on my balance sheet that equal approx 17K at work.

They’ve both recently gone into liquidation and they’re both over 6 months old.

I understand in principle how to release this bad debt to the P&L, but in terms of the VAT element already paid on this, is it the case I would have to dig out the previously paid quarterly VAT payments on this and split out the elements that were VAT liable and firstly, reverse these back out of the VAT account and then submit these to HMRC for bad debt relief.

On a more personal approach, is it even worth reclaiming this given the VAT element that I would reclaim is minuscule in comparison to the overall P&L?

Is there something obscure that I haven’t seen in my extensive google searches of bad debt relief that would entail there is something horrific if I don’t reclaim this VAT?