Manchester United are in a battle with the tax man.

The Sun says the Premier League champions confessed they are being investigated by HM Revenue and Customs over "image-rights" contracts handed to players.

The tax office argue the image-right payments are taxable but the club dispute this, so the matter is heading for the courts. United say they will face a bill of at least £5.3million if they lose.

The club's big names, like Wayne Rooney and Rio Ferdinand, would also be left counting the cost - a 50 per cent bill on their image-rights income.

That could dwarf the cash United may have to stump up.