Katie Price has been declared bankrupt at a court in London.
The former glamour model avoided bankruptcy in December last year after agreeing a plan to pay back what she owes.
But, at a hearing in London on Tuesday, a judge declared her bankrupt.
Judge Jonathan Middleton, sitting at a specialist insolvency and companies court, said: "I do judge Ms Price to be bankrupt."
The 40-year-old, formerly known as Jordan, was once said to be worth more than £40 million.
At a hearing in October last year, she was given time to negotiate a deal with the taxman over her finances and her proposal for an Individual Voluntary Agreement (IVA) was accepted on November 30.
An IVA is a formal agreement which lets people with debt repay their creditors at an affordable rate in a bid to avoid bankruptcy.
However, the renewed bankruptcy proceedings were brought after she failed to meet the terms of the agreement.