HMRC confirmed it was investigating 171 players, 44 football clubs, and 31 agents in the tax probe.
The investigation into football and tax has netted £332m extra tax for the Treasury after many settled with revenue this year.
An HMRC spokesman said: “We carefully scrutinise the individual arrangements between football clubs and their players to make sure the right tax is being paid in the UK.
“HMRC is currently making enquiries into 171 footballers, 44 football clubs and 31 agents for a range of issues, including image rights abuse.
“HMRC rigorously enforces the rules and has brought in £332m in extra tax by tackling non-compliance in the football industry.”