Special Report: Double agents - How soccer clubs, players and advisers play the tax game

FILE PHOTO: Newly reappointed Chelsea manager Jose Mourinho poses for photographers during a news conference at Stamford Bridge stadium in London, Britain June 10, 2013. REUTERS/Suzanne Plunkett/File Photo

LONDON (Reuters) - Behind most millionaire soccer stars stands a successful soccer agent. Except when it comes to filling out a tax return.

Take Manchester City and the French player Gael Clichy, recruited by the club in 2011 for more than 4 million pounds ($5.2 million) a year. Man City recorded that soccer agent Darren Dein represented it in the negotiations.