Two people have been arrested by detectives investigating how an image purporting to show the postmortem examination of the late footballer Emiliano Sala was posted online, Wiltshire police have said.

A 48-year-old woman from Corsham in Wiltshire was arrested on suspicion of unauthorised access to computer material (an offence under the Computer Misuse Act) and malicious communications, and was released on conditional bail.

A 62-year-old man from Calne was also arrested on suspicion of unauthorised access to computer material, and was released under investigation.

Wiltshire police said: “There is no evidence to suggest a break-in at the mortuary, and no evidence to suggest that any staff from the mortuary, or indeed any other council employees, are involved in any wrongdoing.”

Sala, the 28-year-old who had just signed for Cardiff City, disappeared with David Ibbotson, the pilot of the Piper Malibu, after it crashed in waters north of Guernsey on 21 January.

Sala’s body was found in the wreckage two weeks later.

A postmortem examination was conducted on 7 February at Holly Tree Lodge Mortuary in Dorset. Dorset police began an investigation on 13 February, when the force became aware of the image on Twitter, which was swiftly removed, but had been circulated extensively on various social media sites.

DI Gemma Vinton, senior investigating officer for Wiltshire police, said: “During the course of this ongoing investigation we have been liaising with the Crown Prosecution Service Wessex. A file of evidence was sent to CPS last week to consider whether criminal charges should be brought against the two individuals under investigation by Wiltshire police.

“My thoughts remain with Emiliano’s family for the pain they have endured throughout the last three months, and who should not have to go through the additional anguish of knowing such distressing images have circulated on the internet. I would also urge people to stop sharing the image – this is causing further distress to Emiliano’s family and friends.”