The SPL club have been beset by financial troubles in recent years and had to ask the help of fans as recently as December in order to pay a previous outstanding amount.

The Tynecastle outfit's overall debt is believed to be around £25 million, with one of the club's two main creditors in bankruptcy, while the other has claimed insolvency.

A spokesman for the club said: "We are in dialogue with HMRC and expect to make payment in the very near future."

Club director Sergejus Fedovas sent out a letter to fans recently urging them to renew their season tickets.

It read: "The board aims to resolve the ownership and debt situation before the new season starts and we're also aiming to reshape the team to improve the areas we feel we have been lacking.

"We'd like to ask for your continued support in helping us to attract the best players to the club in order to regain our position as domestic trophy winners and qualifiers for European competitions."