Chelsea are expected to be dealt a huge unpaid tax bill next month after investigators revealed the full liabilities left from Roman Abramovich's ownership, according to the Telegraph.
It's been revealed that during the Russian's tenure in charge, club executives were forced to disclose unforeseen liabilities initially worth a total of £2.5 billion.
During Abramovich's reign, the Blues received funding via a complex series of parent companies in which tax liabilities had become increasingly difficult to unravel.
However HMRC and the club have been in contact in the past month and inspectors are now ready to issue a final bill.
A club spokesperson told Telegraph Sport: 'It is not unusual in these types of transactions, particularly deals completed in an accelerated timeframe, to withhold an amount related to any unforeseen liabilities that may arise from transactions that occurred prior to the sale.'
Due to the swift nature of Todd Boehly's takeover, the liabilites were initially disclosed as a contingency meaning a reduced sum of £2.3 billion remains in a Government holding account.
Mike Penrose, who was tasked with using the funds for a foundation for war victims, claims to have only received legal fees in setting up the new organisation three months on from the deal.
The club have made it clear that at no point have they breached the profit and sustainability regulations of either the Premier League or UEFA.
The Russian agreed to sell the Premier League side for £4.25 billion in May to a consortium led by Los Angeles Dodgers part-owner Boehly and backed by Clearlake Capital.