Hearts are facing legal moves to wind up the club for the third time in four months.

A petition has been lodged at the Court of Session in Edinburgh on behalf of HM Revenue and Customs stating that Hearts have eight days to pay or face liquidation.

On Tuesday, the club said they are "working to resolve this situation" and were "confident" the winding up order will not go ahead.

In both November and December last year similar petitions were dropped by the courts after the club paid their tax bill.

In August, Hearts settled another outstanding £200,000 tax bill with HMRC after being threatened with an administration order.

On Tuesday a club spokesperson said: "The club is aware of the notice placed in a newspaper today relating to an earlier petition presented to the Court of Session. The club is working to resolve this situation.

"The club is confident that the relevant matter involving HMRC will be resolved in the very near future and no action as specified in the Public Notice will take place."

The first team were paid late in October, November and December. It is understood the payments were late as the club had to pay money to HMRC.