The compliance officer handed the Ibrox club a notice of complaint after being asked to look into the issue by the governing body.
Uefa rules insist clubs must have “no payables overdue” to tax authorities when applying for a licence to play in European football. However, applications can be granted if the amount of money owed is in dispute.
Rangers reported at the time that they were in dispute with HMRC over “the Wee Tax Case”, which related to a Discounted Option Scheme used between 2000 and 2002.
Evidence from the trial of former owner Craig Whyte revealed that Rangers and Murray Group directors knew the bill was overdue in November 2010, before the Uefa licence application.
After reviewing the evidence the compliance officer has hit them with two charges, though it’s unlikely Uefa will become involved themselves as they have a five-year limit on historic cases.