Former Newcastle winger Sylvain Marveaux is one of four people arrested in a tax fraud investigation by Revenue & Customs (HMRC).
French authorities said secret payments made to players and agents during deals between French and Premier League clubs are the focus of the probe.
Newcastle and West Ham’s grounds were raided on Wednesday, as HMRC deployed 180 officers across the UK and France.
Marveaux, 31, joined Newcastle from Rennes in 2011 and made 39 appearances.
He returned to France to join Lorient last year.