The football sector is used for money laundering, according to government agency Financial Action Task Force, and footballers have evaded tax with their clubs' knowledge.

Its report into money laundering found football was at risk of criminal involvement in buying clubs and players, and betting.

Two instances of tax evasion are also flagged in the report.

One player disclosed that part of his signing on fee was disguised by paying it to the agent, who then paid it back to the player offshore, evading tax. The club also avoided NI of £38,000.

The next instance saw a club pay up nearly £1m to the taxman after a player transferred his image rights into an offshore company in which the club paid into. He was the only player in the club with such rights, and the club had failed to exploit his image. The club conceded the rights agreement was part of the employment terms and paid the tax due.

Further reading:

View the FATF's report here