WEST Ham United’s London Stadium has been raided in a high-profile income tax and fraud investigation.

HM Revenue and Customs (HMRC) said it had deployed 180 officers across the UK and France due to suspected income tax and National Insurance fraud amounting to up to £5m.

Newcastle United’s St James’ Park has also been raided, with Magpies managing director Lee Charnley among “several men within professional football” who have been arrested.

French side Marseille, who signed Dimitri Payet from West Ham United in January for a fee of £25m, are understood to be at the centre of the criminal probe.

Transfers and agents involving the three clubs are being examined as part of the investigation into a range of allegations, which includes embezzlement.

The Hammers’ Rush Green training ground was also raided.

A spokesperson for HM Revenue and Customs (HMRC) said: “HMRC has arrested several men working within the professional football industry for a suspected £5million income tax and National Insurance fraud.

“180 HMRC officers have been deployed across the UK and France today.

“Investigators have searched a number of premises in the north east and south east of England and arrested the men and also seized business records, financial records, computers and mobile phones.

“The French authorities are assisting the UK investigation, have made arrests and several locations have been searched in France.

“This criminal investigation sends a clear message that, whoever you are, if you commit tax fraud you can expect to face the consequences.”

A West Ham United spokesperson confirmed the club’s offices at the London Stadium were raided by HMRC officers yesterday morning and said the Premier League side was “co-operating fully” with the investigation.

Companies House figures for 2014/15 show the east London club turned over £120m, paid out £72m in player’s wages and made a profit of almost £3m.

The Hammers, who moved to the former Olympic Stadium in July after 113 years at Upton Park, will be hoping that they are not penalised with a points deduction following the investigation.

Slaven Bilic’s side currently find themselves only seven points clear of the Premier League relegation zone with four games of the season remaining.

Chelsea, the Hammers’ London rivals, were also visited by HMRC officials.

But no items were seized from Stamford Bridge.