Arrests made at Newcastle and West Ham during HMRC raids

Offices at English football clubs Newcastle United and West Ham United have been raided by Her Majesty's Revenue and Customs, with the northern club’s managing director being arrested as part of the investigation according to reports.

HMRC is conducting an investigation into suspected tax and national insurance fraud, with officers being granted a warrant to search premises at the training grounds and stadiums of both clubs.

Newcastle's St. James' Park and West Ham's London Stadium were subject to the raids on Tuesday, as were several locations in France, according to HMRC.

"HMRC has arrested several men working within the professional football industry for a suspected Income Tax and National Insurance fraud,” a statement from the tax authority read.

HMRC is conducting an investigation into suspected tax and national insurance fraud

"180 HMRC officers have been deployed across the UK and France today. 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."

According to several reports, Newcastle managing director Lee Charnley is one of those arrested at the club, which is owned by Sports Direct boss Mike Ashley.

Newcastle were promoted back to the Premier League earlier this week following relegation to the Championship last season, and the club invested heavily in order to secure a quick return to the top flight.

"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," the statement concluded.