Former Newcastle United midfielder Sylvain Marveaux has been arrested in France as part of the ongoing tax scandal probe engulfing British football.
The 31-year-old is said to be one of four suspects detained in his homeland and is currently helping police with their enquiries.
Marveaux joined Newcastle from Rennes in 2011 on a five-year deal, before being released and joining current club Guingamp in Ligue 1.
French publication Le Parisien reports that the three others arrested on Thursday are football agents, which is expected to be linked to the HMRC probe that saw West Ham United and Newcastle United's grounds and training grounds raided on Wednesday.
The raids in UK and France have involved 180 officers, investigating a £5m fraud across the industry.