Chelsea, Fulham & Nottingham Forest among clubs under investigation over claims of exploiting tax scheme to support scientific innovations for public good

A total of 33 clubs have come under the scanner of HM Revenue & Customs as they investigate a tax scheme that has wrongly claimed more than £17 million ($23m) in public money. According to The Times, three Premier League clubs, Chelsea, Nottingham Forest and Fulham are among the clubs under investigation, while Brentford are also said to have made a claim worth more than £3m.

The report adds that Chelsea were paid more than £3 million in research and development (R&D) tax relief and payments by HMRC between 2020 and last year, while Forest claimed £607,000 in the 2021-22 financial year. Fulham received £758,000 in credits between 2019 and 2024. Brentford, meanwhile, have previously said that their claims were based on £16 million that was spent on research and development, including "six PhD students every year to conduct research" and the "publication of several academic papers".

The Times enquired about the investigation through a Freedom of Information request and in response, HMRC said: "We can confirm that as of the date of your request, there are 33 open inquiries into claims for Research & Development (R&D) tax relief made by professional football clubs. The total value being claimed by professional football clubs within these open inquiries is £17.4 million."

Having secured a place in the Champions League next year, Enzo Maresca's Chelsea side are expected to remain busy in the transfer market this summer as the Italian coach looks to make valuable additions to his roster.