Hearts could face yet another winding up order should they fail to pay a £100,000 Her Majesty's Revenue and Customs bill by the end of today.

The PAYE debt had been due last Monday but the club were given until this afternoon to settle their arrears. It is not clear whether the Tynecastle side have made any inroads in clearing that charge but club insiders are hopeful an up-turn in season-ticket sales would help generate the required finance.

Should the payment not be met, HMRC could return to the court to initiate another winding-up order; the latest in an ongoing battle with Hearts. Last November, the club warned fans they were in danger of collapsing under the weight of a £450,000 bill following a winding-up order. A share issue raised £1.05m, while the club also agreed a £1.5m repayment plan over a separate dispute with HMRC late last year.