Preston North End face further legal action from HM Revenue and Customs on the day a winding-up petition on the club was dismissed.
North End have received notification that they have failed to make a payment arising in respect of PAYE liability which was due on June 19.
The figure quoted is around £435,000 and the club say they are liaising with HMRC in relation to the bill.
Shares in the club remain suspended for the time being.
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