Aston Villa owe more than £11 million in transfer fees to fellow Sky Bet Championship clubs who, under the football creditors’ rule, are entitled to be paid before HM Revenue & Customs (HMRC) or other businesses, The Times has learnt.

It is understood that Villa are due to pay the final instalments in the transfer fees of Ross McCormack and James Chester this summer, with Fulham and West Bromwich Albion owed payments of £6 million and £2 million respectively, while Brentford are owed £3 million for the transfer of Scott Hogan, with the final instalment due next January.

The full scale of the financial crisis at Villa after their play-off final defeat by Fulham has emerged over the past few days, culminating in the dramatic