The tax bill is surrounding an eight-year period spanning the player's time at a number of clubs, including Liverpool.

Ex-England and Liverpool football star Emile Heskey faces a legal battle after HMRC hit the striker with a £1.7 million ($2.22 million) tax bill, according to the Sun.

The tax authority has launched High Court action, demanding Heskey repay money owed over eight years, totalling more than £1.7million and covering the period when Heskey played for Liverpool, Birmingham, Wigan, Aston Villa and Australian side Newcastle Jets.

The newswire also added that Heskey could be brought into court over links to a £700 million tax relief film scheme.

According to the Sun, the film scheme was created by Ingenious Media, the British media investment and advisory group, and HMRC said the Ingenious plan let hundreds of rich clients avoid tax.

Heskey’s lawyers have issued a 19-page defence, denying he was a partner and insisting he was only a member. They claim the payment notices were unlawful and wrongly totted up.

A spokesperson from HMRC told this publication: “We don’t comment on identifiable individuals. The First-tier Tribunal agreed with us that the vast majority of what was claimed in tax relief by Ingenious investors was not due. Anyone who anticipates problems paying their tax bill should contact HMRC, which may be able to offer extra time to pay based on individual circumstances. HMRC has an outstanding record for supporting those facing genuine difficulty.”

In August 2016, HM Revenue and Customs won a tax avoidance battle against the Ingenious Film Partnership's avoidance scheme.

WealthBriefing also reported in September that law firm Peters & Peters had admitted that it was acting on behalf of a group of 45 former Premier League footballers, who were suing advisors of the Ingenious Media film scheme between 2000 and 2013.

Tax issues and football have become a regular combination over the last year, including the HMRC's football crackdown, as it reportedly is investigating 90 Premier League footballers for tax evasion. Also, the UK tax collector's raid on the stadiums of Newcastle United and West Ham United in April on suspected National Insurance fraud.