West Ham have defended a payment of £1 million pound to former player Dimitri Payet.

A report in The Mail on Sunday claimed that the payment of the loyalty bonus to the French player was one of the reasons behind HRMC's raids at the club. However, the Hammers have denied any wrongdoing in the payment to the 30-year-old, who joined Marseille in January under controversial circumstances.

A statement released on West Ham's website read: "Dimitri Payet had a £1m annual loyalty payment, which was detailed in his contract submitted to the Premier League and The FA.

"Payment was made via his normal monthly pay and subject to 45 per cent income tax and National Insurance, which was deducted at source and was paid to his UK bank account along with his normal monthly wages.

"There is nothing to probe about this payment.

"In contrast to many Premier League clubs, not a single West Ham United player has any part of his salary paid as image rights."