A Conservative MP has claimed in Parliament that Manchester United and Wayne Rooney are part of an investigation into alleged tax dodging and are dirtying the game with a culture of excessive greed.

Earlier this month Revenue and Customs confirmed that 43 players, 12 football clubs , and eight agents, are being investigated around the issue of image rights. HMRC didn't name any of the clubs, players or agents involved.

Charlie Elphicke, the MP for Dover, told the Commons: "HM Revenue and Customs says it's investigating 43 Premier League players and 12 clubs for image rights tax-dodging - believed to include Manchester United."

He went on to ask the Sports Minister, Tracey Crouch: "Would you agree fans are right to be angry that big clubs, including players like England captain Wayne Rooney, stand accused of dirtying the beautiful game with a culture of excessive greed and tax-dodging."

The Minister replied: " I agree with you that those in football should protect the reputation of football. But you are asking me to comment on a matter that HMRC is still investigating, and football players, clubs, managers are treated no different to others and are expected to adhere to the same principles."

In a statement United said: "The club operates within the rules set by football's governing bodies and HMRC has full visibility of all agreements and payments."