HMRC has said its position on a tax case it won against the company which previously owned Rangers Football Club “has not changed” despite a new report showing a further £5.2 million had been wiped off its bill.

Last month, the tax authority defended itself against claims published in The Times newspaper that Rangers financial implosion had been caused by a £51m overcharge.

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It relates to an Employee Benefit Trusts (EBT) scheme which was used to pay Rangers players and staff between 2001 and 2010.

A new report by liquidators BDO suggests the bill has fallen to around £67million as opposed to the initially estimated £94million after an additional £5.2m relating to VAT and PAYE charges was wiped off.

The BDO report, as seen by the Glasgow Times, states: "Following a further review of the remaining parts of HMRC’s claim, the element that related to arrears of VAT, PAYE and national insurance in the period prior to the commencement of the administration was reduced by £5.2m.”

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However, HMRC say this has not affected their previous statement on the matter, which says they “did not make any mistakes that led to the club's insolvency.”

A spokesman for the tax authority said: “We would like to stress there is nothing new in today’s report that contradicts our earlier position. Nothing has changed."