Newcastle United and West Ham United’s grounds have been raided in a fraud investigation.
HMRC said it deployed 180 officers across the UK and France, resulting in the arrests of several men working within professional football.
It said investigators had searched a number of premises in the north east and south east of England.
A spokesman added it had also seized business records, financial records, computers and mobile phones.
The arrests were connected to a suspected income tax and National Insurance fraud, he added.
BBC Sports editor Dan Roan has tweeted that West Ham United was one of the clubs involved.
Newcastle United’s St. James’ Park ground has also been searched.