Mr Mccann began a career in commentary work when he retired from playing football.

His personal company, Mccann Media Ltd, entered into agreements with Sky and he carried out roles as a commentator, presenter or interviewer for football programmes or videos.

However, HMRC challenged Mr Mccann’s operation and claimed he owed thousands in unpaid income tax and National Insurance payments between 2013-2018.

A tax tribunal heard that Mr Mccann was not directly employed by Sky and he had other working commitments, The Daily Record reports.

Mr Mccann said he could decline work with the broadcaster and revealed he would be liable for any fines imposed by watchdog Ofcom in the event of a breach of rules.

However, he now faces a substantial bill after the tribunal ruled his arrangements with Sky could not be considered an independent business.

An HMRC spokesman commented: “We welcome this judgment, which agreed that the off-payroll working rules applied.”