The British tax authorities have arrested "several men working within professional football" after co-ordinated raids of premises in the north east and south east of England on Wednesday.
Nearly 200 officers from HM Revenue and Customs (HMRC) took part in the raids, seizing computers, mobile phones and paperwork, with the French authorities making similar raids and arrests at locations in France.
In a statement, HMRC said: "HMRC has arrested several men working within the professional football industry for a suspected income tax and National Insurance fraud.
"180 HMRC officers have been deployed across the UK and France today.