HMRC has filed a petition seeking to have Sky Sports pundit and former England footballer Jamie Carragher declared bankrupt over an unpaid tax bill.

The case was filed against James Lee Duncan Carragher by solicitors representing HMRC at the High Court in London yesterday, filings show.

Filing a petition opens the court process rather than concluding it: the document asks a judge to make a bankruptcy order, a step that would come only at a later court hearing.

The 48-year-old is one of the faces of Sky Sports’s Premier League coverage and co-hosts its regular Monday Night Football programme.

Carragher also makes regular appearances on the Stick To Football podcast and YouTube show, part of his regular TV sidekick Gary Neville’s The Overlap media business.

In addition, his international profile has been boosted by his role in US network CBS Sports’s Champions League programming.

HMRC said it does not comment on individual cases, but a spokesperson added: “We take a supportive approach to dealing with customers who have tax debts and do everything we can to help those who engage with us to get out of debt, such as offering instalment plans.

“We only petition for bankruptcy as a last resort.”

Carragher’s management at The Team, formerly Wasserman, was approached for comment.

Carragher’s rise from Liverpool stalwart to Sky Sports star

As a player, Carragher made more than 500 senior appearances for Liverpool between 1996 and 2013 and earned 38 caps for England.

During that period, the defender won two FA Cups, three League Cups, a Uefa Cup and a Champions League.

After retiring, he quickly moved into punditry and broadcasting, first with Sky Sports and later with national newspapers and CBS.

His analysis and on-screen chemistry with former Manchester United rival Neville drew plaudits and proved a major success for the broadcaster.

When Neville later established The Overlap, Carragher became a regular on Stick To Football alongside fellow former players Roy Keane, Ian Wright and Jill Scott.

He is listed as a director of five companies, including Cafe Sports England (Liverpool) Ltd, which is in liquidation — positions that would fall within the limits on company directorship that accompany a bankruptcy order.

“HMRC petitions have been on the increase for a while now and they still remain the main leading creditor behind petitions issued in the bankruptcy courts,” said Stratford Hamilton, a partner at PKF Littlejohn Advisory UK LLP.

“A bankruptcy order can have serious consequences for an individual. In addition to the loss of assets, a number of restrictions are imposed on a bankrupt individual including limitations on acting as a company director, obtaining credit and managing business affairs.

“The issuing of the petition does not detract the individual from paying the petition debt. A number of celebrities have paid their outstanding tax liabilities following the issuing of petitions with the result being the withdrawal of the petition by HMRC. The withdrawal of the petition means that the individual avoids bankruptcy and any restrictions placed on that individual.”

For now, the filing remains just that — a request to the court on which a judge would rule only if the debt is not settled first.