The independent commission investigating Rangers’ alleged use of dual contracts will continue its inquiry despite a boycott.
The former Scottish Premier League giants did not attend the initial meeting of the commission, appointed by the SPL, but the commission plans to press ahead.
Rangers are able to be represented at the next hearing set for November 13 should they wish.
The allegations relate to alleged employee benefit trusts being used by Rangers’ former company from 2001-2010.
The club’s use of the scheme was the subject of a long-running tax tribunal with the verdict on the matter to be announced in October.
The Scottish Football Association requires all payments made to players in terms of their earnings to be declared, with the SPL’s investigation launched on March 5 determining whether that was the case.
A documentary, ‘Rangers, The Men Who Sold The Jerseys’ found evidence to suggest a number of Rangers players had been given cash for their sub-trusts.
The League has the authority to strip Rangers of titles if they are found guilty in relation to side payments.
Rangers were placed in the Scottish Third Division at the end of the 2011-12 season when the old company ‘Oldco’ became insolvent and entered administration.
The ‘Newco’ company, which acquired Rangers FC, had their bid to buy the club’s SPL share rejected after buying Oldco’s assets.