RANGERS have been charged by the SFA with breaking their rules over an unpaid tax bill before they were awarded a licence to play in European football in the 2011/12 season.

The governing body has brought two charges against the Ibrox club which relate to the so-called "Wee Tax Case" in paperwork submitted to Hampden.

The SFA instructed their compliance officer Tony McGlennan to investigate the circumstances surrounding Rangers UEFA licence application in 2011 and its own decision to grant the club permission to play in Europe last year.

After examining documentation from the time and evidence given during the Craig Whyte trial last summer, he has decided that the Rangers have a case to answer over the "monitoring period" of 2010/11 and 2011/12.

UEFA rules state clubs applying to play in Europe should have "no payables overdue" to tax authorities, but do allow applications to progress if amounts are in dispute.

Rangers said at the time of their application in 2011 they had no overdue payables but that they were in dispute with HMRC over their liability from a Discounted Option Scheme that had been used from 2000 to 2002.

However, in court testimony Rangers and Murray Group directors stated the club knew the tax bill was overdue in November 2010.

Following the court case, the SFA took legal advice from a QC before referring the matter to their compliance officer to investigate whether the governing body had acted correctly when processing the licence application.

That has resulted in two separate charges, due to the change in the governing body's own disciplinary rules from their Articles of Association to a Judicial Panel Protocol.

Rangers are charged with breaching Article 5 (2) and 5.1 (a)(2) of the SFA Articles of Association 2010-11.

The are also charged with breaching Disciplinary Rules 1 and 2 (SFA Judicial Panel Protocol 2011-12).

The rules state that member clubs must "observe the principles of loyalty, integrity and sportsmanship in accordance with the rules of fair play".

They also require clubs to comply with the "articles and any statutes, regulations, directives, codes, decisions and International Match Calendar promulgated by the Board, the Professional Game Board, the Non-Professional Game Board, the Judicial Panel Protocol, a committee or sub-committee, FIFA, UEFA or the Court of Arbitration for Sport.

In addition, they require clubs to "behave towards the Scottish FA and other members with the utmost good faith".

A response from Rangers is due by May 22, with a principal hearing date set for June 26.

UEFA are unlikely to take any action over the matter, having a five-year limit on dealing with historic cases.