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A record 329 professional footballers 'are under investigation for suspected tax avoidance' as a leading Premier League club is being 'scrutinised by the FA and HMRC for using their sister clubs to make payments to agents'

A record 329 professional footballers are under investigation for suspected tax avoidance, while a Premier League club is being investigated by the FA and HMRC for making offshore payments to agents, according to reports.

Premier League stars are among the 329 players being investigated, while some 31 clubs and 91 agents are also being probed, according to The Sun.

The number investigated during the 2021-22 season has dramatically risen from 93 in the previous term and is the highest since HMRC began keeping records.

The figure is revealed as HMRC reportedly steps up its work to combat tax avoidance within sport.