According to media reports, HM Revenue and Customs (HMRC) visited Chelsea’s Stamford Bridge stadium and asked for information related to the Wednesday morning raids of Newcastle United and West Ham.
A spokesman for Chelsea said: “In connection with its wider investigation, HMRC has requested certain information which the club will provide.”
No allegations of wrongdoing have been made against the club.
The tax probe centres around transfer deals with French club Marseille, with HMRC revealing that UK and French tax officials are working together to investigate a suspected £5m of income tax and national insurance fraud across the football industry.
Newcastle managing director Lee Charnley was arrested at his home at 6am on Wednesday and spent 10 hours with officers before being released without charge.
Meanwhile, French police have made four arrests of reportedly “well known” agents involved in the transfer deals.
Senior Marseille directors have already been charged as part of an ongoing probe, which has seen 800 bank accounts and 110 companies examined.
Reports in France claim there is a link with Marseille as well as criminal gangs based in Corsica and mainland France.
A number of transfers between Marseille and both Newcastle and West Ham have taken place in recent years.
The most high-profile deal involved Dimitri Payet’s switch to London in 2015 for £10.7m. He rejoined his former club for £25m in January.
In another deal, Newcastle bought Florian Thauvin for a reported £15m in 2015 and loaned him back to Marseille for two seasons. He is due to be sold back this summer for £9.8m.
A West Ham spokesperson confirmed that the club were “cooperating fully” with the investigation.
A Newcastle statement said: “Newcastle United can confirm that a member of its staff has this morning been assisting HMRC with their enquiries.”
