HMRC is investigating 246 football players over the use of image rights to avoid paying tax.
Image rights deals are where players can be paid money on top of their salary for use of their image by the club in advertising and endorsements.
It has also opened 25 cases into clubs and 55 cases involving footballers’ agents. Agents are typically involved in guiding players through transfers and finances.
HMRC collected £73.1m from investigations into professional football in the year ending 31st March 2020, more than double the previous £35.3m figure from the year end March 2019.
Andrew Parkes, national technical director at tax specialist Andersen, said “"HMRC have clearly tested the water and realised that there are rich pickings from lower division footballers who are being paid for their image rights as if they are Ballon d'Or winners. Uncommercial payments are always going to lead to a home win for HMRC."