West Ham United have released a statement in response to the HMRC investigation into suspected income tax and national insurance fraud.
The authorities announced this morning that men working within the football industry have been arrested.
Offices at West Ham's London Stadium and Rush Green training ground have been raided, as well as Newcastle United's St James' Park, according to The Mirror.
The HMRC has seized business records, financial records, computers and mobile phones as part of their investigation.
A statement from West Ham read: "The club is cooperating fully with HMRC to assist their enquiries. No further comment will be made at this time."
Widespread reports have claimed that Newcastle managing director Lee Charnley has been arrested.