Manchester United are one of 49 clubs who have been targeted by tax authorities as part of a crackdown over image rights and agent payments.

A footnote in the accounts of Red Football Ltd, the holding company of United which, were posted on Companies House’s accounts last week, warns that the club could be liable to pay more to the HM Revenue and Customs.

United are among 49 clubs whose image rights and agent payments are being looked into by Revenue and Customs ALEX LIVESEY/GETTY IMAGES

The accounts state: “We are in active discussions with UK tax authorities over a number of tax areas in relation to arrangements with players and players’ representatives.”

HMRC will not discuss individual cases but the authorities are conducting a compliance review across British football which involves “enquiries into the tax affairs of 223 players, 49 clubs and 62 agents on a