Former Northern Ireland football international Keith Gillespie has been declared bankrupt.
The former Manchester United and Newcastle United midfielder, 35, has been served with a creditor's petition and is listed in an official receiver bankruptcy notice.
He played last season with Glentoran in the Irish Premiership and is one of Northern Ireland's most capped players with 86 appearances since his 1994 debut.
A Revenue and Customs spokesman confirmed it had taken action against Mr Gillespie, who has an address in Bangor, Co Down, over a tax bill.
He refused to say how much the service was owed.
Gillespie was a member of Manchester United's 1992 FA Youth Cup winning team and stayed in Lancashire until 1995 when he went to Newcastle.