West Ham chief Karren Brady has spoken of the HMRC raid this week.
Brady wrote for The Sun: "This morning West Ham FC provide documentation to HMRC in relation to player transfers as part of a wider probe in football.
"This was the extent of their request and no approach has been made to any directors, officers or employees of the club.
"The club is thoroughly satisfied it has conducted itself appropriately in its transfer activity.
"HMRC's enquiry relates to transfer activity which I do not, and have not, had any involvement with during my time at the club."