=====FINAL=====
 1) VAT and gross totals:
- INV-101: VAT £240.00, gross £1440.00
- INV-102: VAT £90.00, gross £540.00
- INV-103: VAT £460.00, gross £2760.00
- INV-104: VAT £36.00, gross £216.00
- INV-105: VAT £195.10, gross £1170.60

2) Overdue: INV-101, INV-102, INV-105

3) Total gross overdue: £3150.60

4) Email draft:

Subject: Reminder: Invoice INV-105 now overdue

Dear Tyne Accountants,

I hope this email finds you well.

I am writing to remind you that invoice INV-105 for £1170.60 (including VAT), which was due on 31 August 2026, is now overdue.

We would be grateful if you could arrange payment at your earliest convenience. Please let me know if you require a copy of the invoice or have any questions.

Thank you for your prompt attention to this matter.

Best regards,  
[Your Name]  
[Your Position]  
[Company Name]  
[Contact Details]

ELAPSED 6.9s
EXIT 0
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