Former Northern Ireland international Keith Gillespie has been declared bankrupt, it was revealed today.[LNB] The former Manchester United and Newcastle United midfielder, 35, has been served with a creditor's petition and is listed in an official receiver bankruptcy notice published today.[LNB]He played last season with Glentoran in the Irish Premiership and is one of Northern Ireland's most capped players with 86 appearances since his debut in 1994.[LNB]A Revenue and Customs spokesman confirmed it had taken action against Gillespie, who has an address in Bangor, Co Down, over a tax bill.[LNB]He refused to say how much the service was owed.[LNB]Gillespie was a member of Manchester United's 1992 FA Youth Cup winning team and represented the Red Devils until 1995 when he moved to Newcastle.