Newcastle United and West Ham United’s grounds have been raided in a fraud investigation.
HMRC said it deployed 180 officers across the UK and France, resulting in the arrests of several men working within professional football.
It said investigators had searched a number of premises in the north east and south east of England.
A spokesman added it had also seized business records, financial records, computers and mobile phones.
The arrests were connected to a suspected income tax and National Insurance fraud, he added.
In a statement, HMRC said it had 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,” the statement added.
“Investigators have searched a number of premises in the north east and south east of England and arrested the men and also seized business records, financial records, computers and mobile phones.
“The French authorities are assisting the UK investigation, have made arrests and several locations have been searched in France.
“This criminal investigation sends a clear message that, whoever you are, if you commit tax fraud you can expect to face the consequences.
“As this is an ongoing investigation, HMRC is unable to provide any further detail at this time.”
Source: BBC Sports