On 13 February 2012, Rangers filed legal papers at the Court of Session giving notice of their intention to appoint administrators. Rangers officially entered administration on the following day, and appointed London-based financial advisers Duff & Phelps as administrators. Rangers entered administration over an alleged non-payment of £9m in PAYE and VAT taxes to HM Revenue and Customs. On entering administration, the team was docked ten points by the SPL, a move regarded as 'effectively ending' its 2012 championship challenge. A failure then to submit accounts for 2011 meant the club was not granted a licence to play in European football in season 2012–13. In April it was reported that the club's total debts could be as high as £134m.