Hearts blame delayed player salaries on dwindling transfer fees

Hearts have cited the necessary payment of a tax bill and lack of incoming transfer fees as an explanation after their first-team players again failed to receive their salaries on time . Last month Hearts' players endured a 19-day delay before receiving their wages. This month's payment was due on Tuesday but is yet to arrive, with no exact timescale for the resolution of the scenario being offered. The issue has reignited fears for the shape of the club's future. Hearts said: "We expect salaries to be paid into the senior players' accounts at the earliest opportunity and have informed the players of this today. The club is experiencing an income shortfall due to lower than expected transfer monies. Our future funding is secure but requires time to be organised. "The club also unfortunately failed to reach agreement with HMRC which would have allowed it time to pay a tax bill in excess of £1m, that was settled in full yesterday. As such we are looking at options to identify new income opportunities and obtain funding for the players' salaries." The Hearts owner, Vladimir Romanov, conceded this month that he would be willing to part with the club, which last reported its debt at £36.1m. Romanov was issued with a warning from the chief executive of Scotland's Professional Footballers' Association, Fraser Wishart, who said: "Once again there will be an expectation that our members will simply turn up to train and play without any certainty as to when they will be paid. I have therefore emailed the club today to once again ask for a definitive undertaking as to when the wages will be paid. "We will be in discussions on this matter with our members in coming days. Our members are only too aware of the various legal options open to them as they have had to suffer this previously. The players have shown a great deal of patience in recent times and PFA Scotland is ready to follow their instructions at short notice." The Scottish Premier League is seeking a new main sponsor after Clydesdale Bank opted not to extend its deal, which ends in 2013. The bank started its arrangement with the SPL in 2007. "I would like to thank the Clydesdale Bank for their support and commitment to Scottish football and look forward to working alongside the Clydesdale Bank to ensure the final 18 months of the partnership continue that great success," said Neil Doncaster, the SPL's chief executive. Doncaster is in the process of renegotiating key broadcasting contracts. He added: "Work also now begins on seeking a new title sponsor for the foremost sporting competition in Scotland from season 2013-14. The Scottish Premier League has consistently demonstrated that it provides terrific value to its sponsors. I am sure that success will be important in the work we now undertake."