Hearts expect to complete payment of 拢100,000 tax bill

91热爆 Scotland has learned Hearts have paid the majority of the 拢100,000 they owe HMRC in unpaid PAYE.

And the club expect to pay the remainder in the near future.

The Tynecastle outfit had until 17:00 BST on Tuesday to settle the bill to avoid being issued with a winding-up order.

Hearts paid HMRC 拢450,000 in December and negotiated a repayment plan for a separate 拢1.5m tax bill, the first instalment of which has been met.

The Edinburgh club face uncertainty with a debt of 拢25m - 拢10m of which is due to their parent company, UBIG, which is claiming insolvency, and 拢15m to Ukio Bankas, which has been officially declared bankrupt.

They avoided a potential points deduction when the SPL ruled last month that it was not satisfied UBIG had suffered an "insolvency event" during season 2012-13.

However, if any club defaults on tax then a player registration embargo is applied until such times as the matter is resolved.