Two Premier League football clubs have been raided in an investigation into suspected tax and National Insurance fraud.
Offices at Newcastle United and West Ham United have been searched as part of an HMRC investigation involving the deployment of 180 officers across the UK and France.
Business records, financial records, computers and mobile phones have been seized and several men working within professional football have been arrested in connection with suspected income tax and National Insurance fraud.
West Ham United says it is “cooperating fully with HMRC to assist their enquiries”.
In a statement, HMRC said: “The French authorities are assisting the UK investigation, have made arrests and several locations have been searched in France.
“This criminal investigation sends a clear message that, whoever you are, if you commit tax fraud you can expect to face the consequences.
“As this is an ongoing investigation, HMRC is unable to provide any further detail at this time.”