HMRC has issued a fresh statement insisting they have not made "any mistakes" that led to Rangers' insolvency.

The scathing open letter from HMRC chief executive Jim Harra hit out at the "incorrect" claims published in The Times newspaper on Thursday.

The paper published claims that the former operating company at Rangers were billed £50million more than they should have. 

BDO, the liquidator of the old Rangers business, believes the taxman's calculations were wrong and if their challenge is successful would bring down its £94m tax claim to just £43m.

READ MORE: Rangers HMRC tax case 'blunder' could lead to fresh court battle

The claims sparked comments that without the apparent "blunder", the Ibrox side would not have went into administration and liquidation in 2012. 

But the HMRC claim they have done nothing wrong - adding "inaccurate and partial reporting only services to undermine public trust in the tax system."

The letter, send to the editor of The Times Scotland, was posted on Twitter by the HMRC Press office.

It reads: "I am writing in relation to your coverage of Rangers' tax affairs on 14 November 2019. 

"The article is incorrect: HMRC did not make any mistakes that led to the club's insolvency.

"HMRC won against Rangers' tax avoidance in the Supreme Court. 

"We have a long-standing claim with the liquidators to recover the money due as a result of this judgement."

READ MORE: Ex taxman on 'why HMRC got it wrong in Rangers case

The letter continued: "The United Kingdom has one of the lowest rates of unpaid tax anywhere in the world.

"Inaccurate and partial reporting only services to undermine public trust in the tax system.

"HMRC is committed to getting tax right, for everyone - and to challenge tax avoidance wherever we find it.

"We make sure large businesses, like all other taxpayers, pay the taxes due under UK law."