About 46 clubs, including some in the Barclays Premier League, owe £15 million in tax that should have been paid on players' salaries, including national insurance.

Some of the debts stretch back nearly two years, forcing Revenue & Customs to try to agree repayment schemes. Arrears could force a club into administration and the size of the debt is important to clubs trying to adhere to the League's rules on insolvency.

The clubs have discussed a proposal for the League to monitor their tax positions.