Newcastle United and West Ham United’s grounds have been raided in a fraud investigation, resulting in several arrests.
HMRC said it deployed 180 officers across the UK and France, and several men working within professional football had been held.
It searched premises in the north east and south east of England.
Business records, financial records, computers and mobile phones had also been seized.
The arrests were connected to a suspected income tax and National Insurance fraud, a spokesman said.