www.iva.co.uk

my friend used my account to perform some matched betting.

So, he placed money in to my account and then used this money. This shows on my bank statements. Will this affect my IVA.

Total profit I received was £200.00

Gambling winnings would be treated as a windfall and most IVA's allow you to keep windfalls under £500, so it should be OK ( but some IPs might think differently). However, creditors would not look kindly on you gambling and it would look like that is what you are doing --- it is your bank account and your responsibility --- and it would be difficult to prove otherwise. It might be an idea not to do this again.