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This document sets out our guidelines for water only and water and sewerage companies in supporting residential customers in England and Wales pay their bill, access help and repay debts. Our guidelines include principles and minimum service expectations for these companies in supporting: all residential customers in England and Wales to pay their water, wastewater or combined water and wastewater bill; customers in vulnerable circumstances, including those at risk of falling into debt; customers who have their accounts managed by agents such as local authorities and housing associations; customers in debt; and customers in debt and facing debt recovery action by water companies and third parties. Our guidelines apply to all residential customers including customers in mixed-use premises with a shared supply for which the principal use of the premises supplied is as a home.