Former Newcastle United winger Sylvain Marvauex has been arrested for questioning in connection to the tax investigation that saw HMRC officers raid St James' Park and the London Stadium on Wednesday, according to the Daily Mail.
The 31-year-old, who currently plays for Ligue 1 side Lorient, is reported to be in police custody to 'answer questions' about the allegations, which have seen several arrests across France and England.
Thursday's Le Parisien newspaper writes: "According to our information, they are three players' agents, as well as Lorient's attacking midfielder Sylvain Marveaux, the former Newcastle player."
The player's agents are now reported to be the focus of the enquiry with the HMRC revealing they had 'arrested several men working within the professional football industry for a suspected income tax and national insurance fraud.'
Their statement continued: "Investigators have searched a number of premises in the North-East and South-East of England and arrested men and also seized business records, financial records, computers and mobile phones.
"The French authorities are assisting the UK investigation, and have made arrests and several locations have been searched in France."
Breaking | Marseille's ex-board also a target for tax investigation by English & French authorities relating to Newcastle & West Ham. (RTL)
— Get French Football (@GFFN) April 26, 2017
Marveaux suffered an indifferent four-year spell at St James' Park, making just 38 appearances before being released after falling out with former manager Alan Pardew.
Upon signing for Lorient the winger spoke of his tough time in the north-east: "I always tried to stay positive and make the maximum impact.
"At one time, my relationship with the coach was a little tough. So, I had to leave, that's why I asked to go out on loan, including Guingamp."
The club at the epicentre of investigations is Marseille, who are alleged to be working with Corsican organised crime groups to pocket extra cash from transfers.
West Ham, bought Payet and resold to Marseille...
Newcastle, bought Thauvin & Cabella and resold them to Marseille
— Drew Peacock (@drewpeacockwhu) April 26, 2017
"The belief is that organised criminal gangs based in Corsica and mainland France were working with senior officials at the club, agents and other parties," said one of the sources, as quoted in the Daily Mail.
"Marseille has done a lot of high profile business with both West Ham and Newcastle in recent years, and accordingly both British clubs are being brought into this enquiry."
West Ham's signings of Alou Diarra in 2012 and Dimitri Payet in 2015 are both being looked at, as well as Newcastle's deals for Florian Thauvin and Remy Cabella.