 On 26 September, "The Daily Telegraph" published footage filmed by undercover reporters in which then England manager Sam Allardyce is shown speaking with fictitious Asian businessmen, detailing how to get around FIFA and Football Association bans on third-party ownership of football players, before making derogatory comments about former England assistant manager Gary Neville and previous England manager Roy Hodgson.Allardyce subsequently spoke about HM Revenue and Customs, calling them the "most corrupt business in the world", Allardyce himself having been caught up in alleged tax fraud schemes in the past.Following the revelations by "The Daily Telegraph", the FA and Allardyce agreed on 27 September for him to resign as England manager with immediate effect by mutual consent, with Gareth Southgate being named as caretaker manager.