HMRC are believed to be concerned by certain aspects of the administration process and will be seeking clarification from Portsmouth.

It is understood the club will be given time to consider their response before being asked to attend a second hearing where a decision on the validity of the administration will be made.

This latest development does not appear to threaten the administration process at this stage.

Andrew Andronikou, the administrator in charge of Portsmouth, was informed of the stricken Barclays Premier League club's return to the High Court today.

"We're having to go to court to show that the debenture is valid," Andronikou told Press Association Sport.

"I don't understand the exact reason why this is, we're just following normal protocol. We're not unduly worried.

"It's not standard procedure but I'd imagine that HMRC are basically crossing their Is and dotting their Ts.

"We're expecting the administration to proceed as it was."

HMRC released a brief statement confirming Portsmouth must return to the High Court tomorrow.

The statement read: "This matter is before the courts on Tuesday. HMRC will be making no further comment at this stage."

Portsmouth went into administration on Friday with estimated debts of £78million.

Andronikou, an insolvency practitioner from UHY Hacker Young, has subsequently conducted an investigation of the accounts.

He retains hope that the automatic nine-point deduction levied for any club going down this route will be waved by the Premier League.

It is understood the Premier League are due to discuss Portsmouth's case at a board meeting tomorrow, though this could now be rescheduled in light of the High Court appearance.

"We are to meet with the Premier League over the next couple of days," said Andronikou today.

"The nine-point reduction remains very much on the table to be discussed. We have a right to appeal anyway on the situation."

Portsmouth had been given a seven-day stay of execution last month when the High Court granted one week to draw up a statement of its financial affairs in an effort to avoid a winding-up order.

The winding up order brought by HMRC was scheduled to be heard today, only for administration to halt that process.

Today's latest twist will further enrage Portsmouth fans who have watched their club become a laughing stock after seasons of mismanagement at board level.

The day started promisingly enough, however, when New Zealand businessman Victor Cattermole revealed he is willing to meet with Andronikou to discuss a possible takeover.

The Endeavor Plan consortium remain interested in buying Portsmouth and Cattermole is confident he will still want to invest once Andronikou has finished his investigation of the accounts.

"We're still interested in buying Portsmouth," Cattermole, who heads the consortium, told Sky Sports News.

"We still have to carry out due diligence and see what is owed, what is expected to be paid for it and what the value's going to be once the whole issue of relegation and the nine-point issue is sorted out.

"My solicitor in London has been in discussions with Andrew as recently as (this morning).

"Once Andrew's got his head around all the administration issues and can put a (pack) together of what is really the situation I'll be heading up to London. We'll be sitting round the table to see if we can put a deal together.

"I think (the chance of a deal) is quite good because I really don't think the situation is as bad as people would think."