Premier League and Football League clubs owed £22m in "simple" taxes - VAT, National Insurance and PAYE - at the end of the 2009-10 tax year, it has been revealed.

Findings from a Freedom of Information (FOI) request submitted by Sporting Intelligence has found that a collective £14.4m was owed by the 20 Premier League clubs. Meanwhile, the 72 Football League clubs owed a combined £7.4m and 68 Conference clubs were liable for an outstanding £345,000.

Sporting Intelligence also found that 19 clubs were issued with winding up petitions by HM Revenue and Customs in 2010 as part of efforts to recoup unpaid taxes. Supporters Direct chief executive Dave Boyle said: "Football clubs make great play of being engaged in their communities, but that rings hollow if clubs don't contribute to their communities by paying their tax on time.

"We think it's yet another piece of evidence underscoring the need for a thorough licensing regime across the professional game and the Conference."