The partner of British actor Martin Freeman has reportedly gone bankrupt over a $192,000 (£120,000) tax bill.

Actress Amanda Abbington's bankruptcy was registered in London's High Court under her birth name Amanda Jane Smith, according to Britain's The Sun.

Editors at the tabloid report that Abbington, who has been with The Hobbit: An Unexpected Journey star for 11 years and is the mother of his two children, will likely be discharged from bankruptcy after a year.

A source tells the newspaper, "Amanda has done nothing legally wrong, but I am sure Revenue and Customs officials will be fuming on missing out on her cash, especially given her common-law husband is a very successful actor.

"Bankruptcy laws recognise individuals rather than couples, so the penniless partner of a wealthy person is free to go bust like anyone else."