IPA & NT tax Code

Hello All

After going bankrupt in july last year i had a phone interview with the OR and I was told I was going to be but on a NT tax code until april or until i get a new job which ever comes first.
6 months in and i've paid no tax in the last 6 months. I have put the money i would have paid in tax to one side and it's sitting here if they ask for it.

I've as yet not been entered in to an IPA, this amounts below are from my BR application of what my incoming and out goings are. all figures was worked out by the CAB

Total income £ 1213.33 per month
Salary or wages £1213.33 per month
Net income £ 1213.33 per month
Amount you pay in income tax £ 17.40 per week
Expenses
Total expenses £ 1209.33 per month


With me paying no tax i do have a monthly surpless of around £80 which is only made up form paying no tax. I have nearly £800 of money put to one side as it wouldn't have been mine to spend anyway. If i'm not entered into an IPA before my bankruptcy ends does this mean i will owe the money to the tax office? Or will I have to declare it to the OR as excess income.

Kind Regards

R