According to accountancy group UHY Hacker Young, the tax authority has placed a particular focus on fees paid to agents going untaxed and on payments for hotels and flights for friends and family of football players.

HMRC has suspected poor compliance with tax rules within the professional football sector and has since targeted football clubs, players and agents for investigations.

HMRC is concerned that football clubs are underpaying in national insurance contributions on agent’s fees, ‘image rights’ payments and 'benefits in kind' made to players through complimentary hotel rooms and flights.

Over the past 15 years, HMRC has launched investigations against many football clubs, including Rangers, Newcastle United, Manchester United and West Ham United.