Hi tom and welcome to the foru,
H M Revenue & Customs debts must be included within your IVA proposals. This will need to included all tax projected to be due for the current year. So if you are proposing an IVA in say April 2007, the Revenue's claim must include all tax due for fiscal year 2007/2008. Obviously this can only be an estimate until the return is submitted (after 5 April 2008).
You must also include all other trading debts if you are self-employed.
Regards, Melanie Giles, Insolvency Practitioner for over 20 years.
For further details contact me at
http://www.melaniegiles.com and view my IVA blog at:
http://melaniegiles.blogs.iva.co.uk
