My brother has been waiting 5 years for HMRC and his previous employer to agree to the terms of his IVA. Once they do finally do this, can the time the IVA lasts for be back dated?
No. The IVA comes into force on the day all parties agree and will last for however long (however many monthly payments) are agreed at the time. It will then remain on record for at least 6 years.
My opinions are merely that .. opinions based on experience. Always seek professional advice.
IVA Completed 23rd July 2013 .... C.C. 10th January 2014