In their final report to creditors, Duff & Phelps recorded the sum, which also shows the administrators are seeking more than £3million in fees.

The report shows the total owed to HM Revenue and Customs by the Oldco club is £94,426,217.

They owe £73m as a result of the Employee Benefit Trust which was used to pay players and directors from 2001 and 2010.

Known as the "big" tax case, a decision on this is expected later this month when a ruling is released from a tribunal last January.

And £3m is owed for the "wee" tax case which involves another tax avoidance scheme – known as discounted options – for former players Ronald de Boer and Tore Andre Flo from 1999 to 2003.

Another £18.3m is owed mainly for unpaid PAYE and national insurance, from the period after former-owner Craig Whyte's takeover from Sir David Murray in May 2011.

Creditors will have until Friday, October 12 to vote on the report.

When the administration period ends, the old Rangers FC will then be placed in the hands of liquidators BDO.

Ticketus also continue to seek £26,711,857, but Duff and Phelps say evidence suggests the claim is unenforceable.

Trading partners were owed £5.5m.

If the resolutions are approved, a final payment of around £400,000 will be paid to Duff & Phelps, after it received £2.7m in August,

The old Rangers FC was forced into administration by HM Revenue and Customs on February 14 over non-payment of tax totalling ab out £14m.

The club's assets were sold for £5.5m to a consortium led by Charles Green.

Mr Green has since formed a new club, which is playing in the Scottish Football League Third Division.

matty.sutton @eveningtimes.co.uk