Tax probe launched into 100 players while 39 clubs and 13 agents are also under investigation by HMRC

• Tax authorities are chasing players suspected of abusing image rights loopholes
• HMRC working with European counterparts as part of international crackdown
• In Spain agent Jorge Mendes is accused of helping clients avoid image rights tax

The tax affairs of more than 100 footballers, 39 clubs and 13 agents are under investigation by Her Majesty's Revenue and Customs.

The authorities are chasing millions in unpaid tax from players who they suspect of abusing image rights loopholes and tax-avoidance schemes. They are also working closely with their counterparts across Europe as part of an international crackdown.

In Spain, super-agent Jorge Mendes is accused of helping star clients including Cristiano Ronaldo and Radamel Falcao of failing to declare income from image rights by routing it through a network of offshore companies. Mendes and his clients deny the allegations.