Former Newcastle midfielder Sylvain Marveaux has said he was questioned by French investigators looking into his transfer from Stade Rennais to the English club in 2011.
English football clubs West Ham and Newcastle were raided on Wednesday by tax officials as part of a wide-sweeping probe, with several men arrested for suspected Income Tax and National Insurance fraud.
HMRC, the body responsible for the United Kingdom's tax collection, has been assisted by French authorities, who conducted 10 searches and detained four people on Wednesday.
Marveaux, who now plays for Lorient, said he had little information to offer investigators but co-operated fully.