HMRC are investigating tax affairs which involves 100 footballers, 39 clubs and 13 agents in a crackdown to chase millions of pounds.
The millions of pounds is reported to have come from players who they suspect have been abusing image rights loopholes and tax-avoidance schemes.


A HMRC spokesman told the Daily Mail: “HMRC carefully scrutinises the arrangements between football clubs and their employees in respect of any image right payment to make sure the right tax is paid.
“We rigorously enforce the rules and tackle firmly anybody who games the system. Since 2014-15 we have delivered £269million in extra tax from tackling rule-breakers in the football industry generally.
“We are currently making enquiries into the tax affairs of 67 footballers, 39 football clubs and 13 agents concerning a range of issues, including image rights abuse and are looking into more than 100 footballers in relation to the use of tax avoidance schemes.
“HMRC works closely with its international partners, sharing information to ensure tax is correctly accounted for and paid in the relevant country.”


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Her Majesty’s Revenue and Customs are also working closely with their counterparts across Europe as part of an international crackdown.
Over in Spain, Portuguese football agent Jorge Mendes is accused of using a network of shell companies in the British Virgin Islands, Republic of Ireland, Colombia and Panama to avoid taxes on image rights income. An allegation which Mendes and his clients deny.

Mendes has a number of clients on his books which which include Cristiano Ronaldo and Radamel Falcao.
Back in April this year Newcastle and West Ham were raided by HMRC officers, London Olympic Stadium and St James' Park were among the locations raided.
It was understood the suspected income tax and National Insurance fraud amounts to £5m. Computers, mobile phones and financial records were seized as part of a co-ordinated operation.
Newcastle's managing director Lee Charnley was among several men who were arrested. He was later released without charge.
On Thursday, French police raided Paris Saint-Germain's training facility and were reported to be acting on a request from the body responsible for collecting taxes. This follows on from raids last month on PSG's offices and the homes of players Angel di Maria and Javier Pastore.
Former Manchester United winger Angel Di Maria has agreed to pay £1.76m to settle a tax case in Spain after admitting to fraud relating to image rights during his time at Real Madrid. Di Maria is the latest Jorge Mendes client caught up in the tax scandal.
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