The Treasury Committee has published HMRC's response to questions about tax risk in professional football.

Dame Meg Hillier has obtained confirmation that HM Revenue and Customs opened 68 inquiries into football players, agents and clubs in the latest available figures.
HMRC told the Treasury Committee that its compliance work in the sector yielded £110 million in the 2025-26 financial year.
The figures were disclosed after Hillier wrote to the department about possible tax implications arising from the Premier League's investigation into Manchester City Football Club.
Taxpayer confidentiality prevents HMRC from confirming or denying any investigation into an individual club. The department said it works with football bodies and considers action when information points to a potential tax risk.
Hillier said the response showed that HMRC was actively engaged with a sector involving substantial sums and complex corporate structures. She plans to question officials about football tax compliance when they next appear before the committee.
The £110 million is a sector-wide yield and should not be attributed to Manchester City or any other particular case.