Hi lee t and welcome to the forum
Yes they are included alongside the rest of your creditors.
Make sure you choose an insolvency practitioner who specialises in self-employed cases and has good relationship with H M Revenue & Customs Enforcement Department in Worthing. The people who work there are very commercial, but will expect to see a fully researched and well-presented set of proposals, backed up by trading projections if you intend to continue to trade.
Good luck with everything, and don't hesitate to ask more questions if they arise.
Regards, Melanie Giles, Insolvency Practitioner for over 20 years.
For further details contact me at
http://melaniegiles.com and view my IVA blog at:
http://melaniegiles.blogs.iva.co.uk