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AHEAD OF THE GAME: HMRC slap Premier League stars with tax bill on agents' fees while series of late Swansea spot kicks causes a stir on Championship managers' WhatsApp groups

Premier League stars are facing retrospective multi-million-pound tax bills following a HMRC clampdown on the payment of agent fees.

Players at numerous top-flight clubs have received letters from the Inland Revenue demanding payment, while tax officials attended a virtual meeting organised by the Association of Football Agents this week to explain their new approach to the taxation of agent fees.

HMRC are seeking to clamp down on abuse of a loophole created by the practice of dual representation, which allows the same agent to act for both the player and the club in the same transfer or contract negotiation.