A statement posted on the League One club’s website from the board of directors says: ‘Over recent years, HMRC have taken a robust stance in their actions towards us, and other football clubs. HMRC appear, by their actions, to be intent on winding a football club up and, sadly, as a result of this we have dealt with a number of petitions in recent times, more often than not for tax which has just fallen due for payment. 

‘Indeed, this petition has been advertised when the tax it relates to is less than a month old and had been agreed to be paid this week.’

In January, the High Court dismissed HMRC’s winding up petition against Bury over an unpaid tax bill, after hearing the £156,000 debt had been paid in full, and ordered HMRC to pay the club’s legal costs for the hearing.

At the time, the club’s chairman Stewart Day said the bill due in December was paid seven days late as a result of an administration error, partly because of an unexpected shortfall in cashflow following the postponement of the team’s Boxing Day clash at home to Barnsley. The club is believed to have been subject to two other orders, in April and June which were also settled after payment of debts to HMRC.

Referring to the latest winding up order, the club said ‘it confirms that it will deal with this petition and our lawyers, Turner Parkinson LLP, have been instructed accordingly.’

The club vowed to ‘carry on regardless’ and the statement form the directors concluded: ‘The club is confident the matter will be resolved and will operate, as normal, in working to make sure that we keep moving forward.

‘The chairman is still focused on the club, and its future, and this incident re-enforces the need to press ahead with the proposed ground relocation, so that we are not solely reliant on the club as the primary revenue source.’

The date for the petition to be heard has been set for 21 November, at the High Court. Bury is currently standing at the mid-point in the League One table, ranked 11th.