Possible Clues:

• Some business write-offs
• Lenders' banes
• Graduate and theologian get bets mixed-up ¿ might as well write them off
• 'They're unlikely to be repaid (3,5)'
• Mad about daughter getting the sack over things never getting settled
• Digs up part of green behind back of ground in cricket clubs - the types that are written off by all accounts
• Graduate and theologian gets bets mixed up - might as well write them off
• They're unlikely to be collected
• Some write-offs
• They can't be collected