In recent weeks clubs have expressed the dilemma they face: Rangers' presence in the SPL brings revenue through the turnstiles and from broadcast deals, but many fans have said they will not return if "sporting integrity" is not seen to be upheld.
These supporters have been in contact with their clubs to demand that they vote against Rangers playing in the SPL next season. Their preference is for Rangers to apply to join the Scottish Football League and to start again in the Third Division.
HMRC said that the sale of the club "is not being undermined, it simply takes a different route".
In a statement it said: "Liquidation will enable a sale of the football assets to be made to a new company, thereby ensuring that football will continue at Ibrox.