Increasing numbers of footballers are under investigation for tax issues by HM Revenue and Customs (HMRC).
ITV News can reveal HMRC is now looking into the financial affairs of 173 players, 40 clubs and 38 agents, as it claws back £355 million from the sport.
These latest figures show an increase in the number of players and agents under investigation but fewer clubs.
In October, HMRC was investigating 171 players, 44 clubs and 31 agents.
The focus on football comes after the 2017 budget when all businesses were instructed to change "image rights" to employee payments.
Image rights, a tool used by clubs and players to avoid paying employment tax, has been extensively used in football.
The financial incentive for players to create their own Image Rights Company (IRC) is it could save them millions in tax.
Clubs can pay a player's IRC as part of their wages and they would be liable for 19% corporation tax rather than 45% as an employee. That represents a saving to the player of £26,000 on every £100,000.
Sources: https://www.itv.com/news/