Nine Scottish Football League clubs have signalled their intention to resign from the governing body in an attempt to pave the way for a two-tier top flight to be established in time for next season.

They signed a letter which was delivered to the Scottish Premier League yesterday, to allow the SPL clubs to vote on the matter when they meet on Tuesday.

Eight first division clubs, minus Partick Thistle, who have been promoted as champions, and Airdrie United, who have been relegated, were joined by Dundee, who are likely to be relegated from the SPL, and Queen of the South, the second division champions. All the clubs involved met at Hamilton's stadium last Thursday night and agreed to proceed with formalising their intention to resign.

"We can confirm that we have received a letter from the overwhelming majority of those clubs which would be in the SFL Division 1 next season expressing a desire to be admitted to the Scottish Premier League for season 2013/14," said the SPL in a statement. "This letter will be put in front of all SPL clubs this Tuesday when we look forward to discussing how best to take forward the game in this country."

The SPL clubs will need an 11-1 majority vote to change their set-up. However, at least one attendee at last Thursday's meeting felt that the first division clubs had been encouraged to take this course of action. By signalling their intention to resign, they can now be invited by the SPL to join an expanded set-up and so circumvent the two-year notice period required of clubs resigning from the SFL. Rule 15 of the SFL's constitution outlines this turn of events and was introduced when the SPL last expanded by two teams.

It effectively states that if there is a vacancy in the top flight and teams are invited, there is no notice period. This would also, presumably, not require the settlement agreement detailing the annual payment from the SPL to the SFL to be renegotiated.

The mood around the table last Thursday night was that this was a take it or leave it opportunity and that by waiting 12 months the chance might be lost. The SFL chief executive, David Longmuir, attended a meeting of the Scottish Football Association's professional game board last Wednesday, at which it was agreed by all parties to try to proceed with plans to introduce play-offs between the SPL and the first division next season. However something more radical is being pursued.

"We stand up for what we believe in and stick to what we've agreed," said Longmuir. "If the SPL handle their business differently, that's up to them. We are committed to trying to get play-offs delivered for next season and a pyramid structure for two seasons later, a phased approach.

"The group that have been meeting covertly are operating without a mandate from the SFL. There was a lot of money on the table in the last round of reconstruction talks. That was taken away from them by the inability to deliver the vote by the SPL and they are looking at how to recover the situation to their advantage. Play-offs are the sensible route forward, but they seem to have another idea."

The first division clubs are concerned about their poor financial health and several are having to contemplate the possibility of part-time contracts. However, there are SPL clubs that are also in dire financial difficulties and the first division clubs will not have made their move without knowing how the events will unfold. There were lawyers present at last Thursday's meeting and the sense was that the clubs had been advised about exactly how to handle the process.

The plan is for a 24-team top flight split into two leagues, which means that two places still need to be filled by invitation. Rangers were also briefly raised as an issue at the meeting but nobody believed the Ibrox club would be invited into the second tier, which is likely to be called the Championship of the Scottish Professional Football League.

The organisation will be marketed as the governing body of Scotland's full-time professional clubs and Rangers could certainly, in theory, be invited. Herald Sport understands that the topic has been discussed at the highest levels of the SPL. However, at least two SPL club chief executives are set against that because they believe it to be a toxic move and so the situation would need to be managed.

Any increased revenue to be shared among 24 SPFL clubs would come from a new sponsorship deal and more TV rights being sold. The desperation to move on from the SPL brand is an admission it is failing and that no new stakeholders want to be associated with it. However, Rangers remaining in the SFL would keep that organisation strong and healthy.

The breakaway move would also need to be authorised by the Scottish Football Association but, again, the mood around the table was that their view had already been ascertained.