Jamie Carragher faces being declared bankrupt over an unpaid tax bill.
HMRC filed a petition at the High Court in London on Wednesday.
A spokesperson for HMRC told Daily Mail Sport: ‘We take a supportive approach to dealing with customers who have tax debts and do everything we can to help those who engage with us to get out of debt, such as offering instalment plans. We only petition for bankruptcy as a last resort.’
HMRC added that it does not comment on individual cases.
Daily Mail Sport has contacted Carragher’s management for comment.
On Companies House, the 38-year-old is listed as a director at four firms and as a LLP Member for another.

Jamie Carragher, pictured with his wife Nicola, faces being declared bankrupt
The former Liverpool and England defender could be declared bankrupt over an unpaid tax bill
His fresh financial situation was first reported by City AM.
Carragher is currently a regular pundit on the Premier League for Sky Sports and on the Champions League for US network CBS Sports.
He is also a regular on the Stick to Football podcast, run by Gary Neville’s media business The Overlap.
Carragher played for Liverpool throughout his club career, making 737 appearances and only scoring four goals – though he almost added a remarkable long-range fifth in his final game against QPR in 2013.
The centre-back played every second of Liverpool’s iconic Champions League final comeback against AC Milan and is regarded as a club legend.
He also tallied 38 caps for England and went to the 2004 Euros as well as the 2006 and 2010 World Cups.
The Bootle-born personality is the founder of the 23 Foundation, an organisation aiming to help young people in Merseyside, and is a co-founder of Football For Change, which helps to tackle child poverty through education, sport and training.
He is married to his wife of 21 years, Nicola, and together they have two children: James, 23, who plays as a defender for League One club Wigan Athletic, and actress Mia, 22.
Jamie and Nicola got married in 2005 at 17th-century stately home on the Staffordshire-Shropshire border after their initial dream venue, Allerton Castle in Yorkshire, was partially destroyed by a fire.
‘We’ve been together for the best part of 30 years now and I’m really proud of that. It doesn’t always happen in football or if you’ve got a bit of a profile,’ Carragher told The Times earlier this year.
‘When I was a young lad I used to look at couples who had been together for years and think that would never be me. But here we are. Nicola is not just my wife, she’s also my best mate.
‘I’ll admit I’ve been dead lucky; my professional life was full of amazing moments: playing for England, Liverpool’s 2001 treble, that amazing comeback in the 2005 Champions League final – from absolute despair to absolute joy, the stuff you dream of when you’re a kid.
‘But it doesn’t matter what I’ve achieved or what you’re going to offer me, there is only one person I want by my side.’
Carragher also joined sixth-tier Merseyside club Marine in May to help out in an advisory capacity.
‘Marine is a proper community football club with good people involved and a clear vision for where it wants to go,’ said Carragher in a statement.
‘I’ve enjoyed watching the progress the club has made over recent years and I’m pleased to be able to support the club in an advisory capacity going forward.’
More to follow.