ALLEGED hidden payments to players, agents and others are at the centre of a major fraud investigation involving Newcastle United and West Ham, French officials say.

An Anglo-French investigation into suspected tax fraud in football has seen several men arrested in dawn raids yesterday at Newcastle United, West Ham and France.

Officers from HM Revenue and Customs (HMRC) also visited Premier League leaders Chelsea on Wednesday morning but no items were seized or arrests made.

And according to local reports, French officials have arrested four football agents, with Marseille's transfer dealings understood to be under investigation.

Newcastle's managing director Lee Charnley is so far the only confirmed arrest but Press Association Sport understands he has already been released without charge. It also believed there were no arrests made at West Ham.

France's National Financial Office released a statement on Wednesday night, confirming reports of arrests in the country.

It read: "On April 26, 2017 a number of arrests and searches were carried out in France in connection with the execution by the national financial prosecutor (PNF) of a request on July 29, 2016 for mutual assistance from the British judicial authorities.

"Ten searches were carried out all over France and four people were held in custody. Documents were also seized.

"The investigation is being conducted by Her Majesty's Revenue and Customs (HMRC). It deals with cases of aggravated tax evasion and the laundering of aggravated tax fraud committed during several transfers of football players between French clubs and clubs playing in the Premier League.

"The UK authorities suspect hidden payments to certain players, their agents or third parties, allowing them to evade income taxes and social security contributions.

"This judicial operation to combat tax fraud, carried out jointly by the French and British authorities and supervised by two PNF magistrates, took several months to prepare and mobilised 32 investigators."

Newcastle United has not commented on the investigation.

The club was promoted to the Premier League on Monday after one season in the Championship.