Their concerns are over a number of payments to different offshore entities which are thought to be linked to transfers and which were not included in Chelsea’s annual reporting under financial regulations.

The probe will examine potential links between the offshore entities and those involved in the transfers.

Payments made by Chelsea to the father of Denmark defender Andreas Christensen, signed from Brondby in 2012, are expected to form part of the investigation.

They were made public by Danish newspaper Politiken in 2018, which – as part of the ‘Football Leaks’ cache of documents – claimed the club employed Sten Christensen as a scout on the day they concluded a deal for his son, and subsequently paid him more than £650,000 over four years while he was still employed as a goalkeeping coach at Brondby.

Chelsea have already agreed to an £8.6m settlement with UEFA for financial fair play breaches which also relate to their previous ownership.

Related posts:

Chelsea’s £300m wage bill to be slashed next season because of their failure to qualify for the Champions League with some stars’ salaries to be cut by 30% Chelsea close in on appointing Mauricio Pochettino as new manager Barcelona ‘make Pierre-Emerick Aubameyang a top target for the summer with the Chelsea outcast keen on a Nou Camp return Mauricio Pochettino ‘reaches a verbal agreement to become the next Chelsea manager Chelsea midfielder Mateo Kovacic ‘agrees personal terms to join Manchester City A trans man was forced to stop taking testosterone to have a baby after his partner discovered she was unable to have children. Callum Hudson-Odoi joins Nottingham Forest from Chelsea for £8m on three-year deal Chelsea ‘set to make Victor Osimhen their top target with Nigerian striker open to move’