Struggling English second-tier club Portsmouth are facing a 10-point deduction after announcing their intention to seek administration.
It would be the second time in as many years the south coast club has gone into administration.
Pompey face a winding-up hearing next week over an unpaid tax bill and have not been able to pay their players and staff for January.
Peter Kubik, of the club’s financial advisers, UHY Hacker Young, said on Monday: “They are in the process of seeking an administration order – an application to court seeking administration is due to go in any day.
“The club’s bank accounts have been frozen due to the winding-up hearing and they are finding it very difficult to trade.
“Once the administration order is in place the bank accounts will be made accessible again.
“We are aware that administration carries an automatic 10-point deduction by the Football League.”
Pompey were sent hurtling into their latest financial crisis after their parent company, Convers Sports Initiatives (CSI), went into administration in November. UHY Hacker Young are the administrators for CSI.
The tax bill is for between STG900,000 ($A1.33 million) and STG1.2 million, but Kubik said there were many other outstanding bills to pay.
In February 2010, two years after they won the FA Cup, Portsmouth became the first Premier League club to enter administration and were deducted nine points, condemning them to relegation from English football’s top-flight and into the second-tier Championship
A 10-point deduction from the Football League would put Portsmouth on 25 points, outside the relegation places into third-tier League One on goal difference alone.