The Daily Mail alleges that Tomlins, who stood down last month, has owned up to 13 separate illegal payments to seven high-profile agents in an interview with Football Association lawyers.

Tomlins told the paper: "Yes, I broke the rules, there`s no doubt about it, but I didn`t murder anyone or do anything illegal. I did wrong and it`s now up to the FA to decide what will happen. But you`re right, I fall on my sword."

However Tomlins, 60, claimed Luton`s former manager, Mike Newell, had become "a nightmare with agents".

Newell, sacked on March 15 with the club heading towards relegation, told the FA he was concerned about corruption within football, with agents demanding and getting bogus payments on transfer deals.

According to the paper, Tomlins told the FA lawyers: "Michael (Newell) became a nightmare with agents. I had to speak to agents directly - if I hadn`t we wouldn`t get the player."

Tomlins, a former second-hand car dealer, was interviewed by investigators from the FA`s financial regulation department in March when his comments were taped.

Tomlins told the paper: "The rules for dealing with payments to agents were poorly policed so when it came to it I telephoned the FA to tell them I had been making irregular payments.

"I know it was a breach of the rules but I thought I had reasonable grounds. I broke the rules, no question, from the time we went into the Championship. But I`ll tell you it was to avoid the rantings, the ragings and the bullying of the manager."

He added that he did not reveal details of the unauthorised payments to the club`s directors.

An FA spokesman told the Mail: "We have an ongoing investigation into financial irregularities at Luton and cannot comment on its progress at this time. Once we have all the necessary information we will decide what further action to take."