SOUTHEND United have accused the taxman of breaking court rules by going to court over a disputed debt.

HM Revenue and Customs has issued a winding up petition at the High Court over an unpaid debt of £205,000.

But the football club are disputing the debt.

Chairman Ron Martin claims they don’t owe the money, because the club overpaid when they paid back a £2.1million debt to avoid a winding up hearing in November.

In a strongly-worded letter to Revenue and Customs by the club’s solicitors Dechert, in London, Southend United claim the taxman went against the Companies Court rules.

The Companies Act rules state: “A winding up petition should not be presented when it is known that there is a real dispute about the debt.” Mr Martin says Revenue and Customs was informed the club were not going to settle the latest bill of £200,000.

The solicitor’s letter says: “We are frankly astounded that you have proceeded with the presentation of a winding up petition.

“You are well aware it is an abuse of process for any creditor to use the winding up procedure in the Companies Court in relation to a disputed debt. HMRC is no exception to this rule.”

It goes on to ask the tax office to explain its action and to meet the club urgently.

The two sides are due to meet this week to discuss the latest situation, and Mr Martin hopes to resolve the issue without the need to go to court.

However Maddy Radnett, spokeswoman for Revenue and Customs, refused to comment on the situation.

She said: “HMRC’s strict duty of confidentiality means we cannot comment on the tax affairs of individual businesses.

“Applying for a business to be wound up is the very last resort, and we do all we can to agree time to pay in order to keep viable businesses in business.”