By Laura Lambert And Matt Lawton For The Daily Mail
Published: 22:30 GMT, 21 January 2019 | Updated: 23:41 GMT, 21 January 2019
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Tax officials have widened the scope of their investigation into football, with more agents and players under scrutiny for issues including image rights abuse and dual representation.
According to the latest available figures, Sportsmail reveal that seven more agents have been investigated by HMRC, taking the figure to 38, and the number of players being investigated has risen to 173.
More than £20million in unpaid taxes has been recovered over a three-month period bringing the total since 2015 to £355m.
Mel Stride MP, Financial Secretary to the Treasury said 'everyone must pay what they owe'
However, officials have dropped their inquiries into four clubs and there are now 40 clubs being