I'm sorry but I don't think HMRC are swayed by requests or sentiment.
The clubs first resort should be to establish why, if there was a mix up, the club was not properly regarded as being in administration when it was believed they were / would be. If those acting on behalf of the club could reasonably expect the club to be safe then surely there might be some recourse here?
On the other hand, if it was clear the club was not entering administration, or is there was gross incompetence on "our" behalf then, where is there left to turn?