Martin Elliott believes the future of Lewes is in the hands of a judge.

Lewes are facing a winding-up petition from HM Revenue and Customs on September 2.

The Rooks want to repay a tax debt of just over £100,000 in staged repayments but HMRC are demanding the sum be paid in full or the club will be wound-up in less than two weeks’ time.

Managing director Elliott has been working non-stop behind the scenes to get an agreement in place and Lewes MP Norman Baker has also pledged to help.

Elliott had an agreement with the Southampton tax office for staged repayments but the matter was subsequently moved to the Worthing office who would not agree to the same deal.

Lewes believe they would have no problem in making an initial payment of about £30,000 and then honouring the monthly repayments over a ten-month period but Elliott says HMRC are refusing to budge and he believes the matter will be decided in court.

He said: “It looks like it will go to court. We are making a case as best we can, employing accountants and lawyers.

“The stance that HMRC is adopting is that it seems unlikely (to be resolved before going to court). We would have to send them everything we owe in order for that to happen.

“Otherwise the judge will have to make the call.”

Elliott is holding talks on a daily basis and has an important meeting with the management committee today when the club will decide what strategy to take ahead of the court hearing.

One option is to go into administration before the court case, which would give them a stay of execution, although Elliott is not convinced that is the best course of action.

The club are aware that Farsley Celtic went into administration shortly before a similar winding-up order but they are also aware that some clubs, like Weymouth, have been allowed to repay tax debts in staged repayments lower than the figure Lewes are prepared to pay.

Elliott said: “You have to ask why does it appear we have been treated so harshly? We are aware of other clubs who have entered arrangements when the repayment plan is considerably longer than the ten months we are talking about.

“What we have to decide is what stance to adopt.

“We previously committed to a ten-month repayment plan. Do we continue with that? Do we send them £30,000 and start paying £10,000 a month or do we send them nothing? Do we go into administration ahead of the courts?

“The tactics will have to be decided over the next few days by myself and others.

“Administration is an option. It is on the table as something to discuss but I am not sure it is necessarily the right way to go. All we really want to do is negotiate a deal with HMRC.”

While Elliott is trying to resolve the long-term future of the club, Lewes have other problems with full-time secretary Carole Bailey having left and commercial manager John Brownbridge, who was working on a voluntary basis, also stepping down.

Manager Steve Ibbitson was combining secretarial duties with running the team for Wednesday’s 1-1 draw with Thurrock.

He believes Lewes could have a healthy future if they could resolve the matter with HMRC.

Ibbitson said: “If we can negotiate the next couple of weeks there is bags of potential in this club.

“We have cut the budget very significantly. Income is going to be down this year but expenditure is going to be significantly down.

“You can see a situation where the club could be in quite a healthy position in going forward. It is just getting over this initial situation.”