Officers from HM Revenue and Customs (HMRC) were seen at Armer Parking's site in Spence Lane, close to the Dunelm furniture store.
Also in crime: Disgraced West Yorkshire Police inspector must pay £135,000 over drug stash found at his homeThe manned car park charges £6 per day or £100 per month and offers a free shuttle bus into the city centre.
An HMRC spokesperson confirmed that its officers had been working in the Leeds area today.
He said: "One man was arrested on suspicion of tax fraud. Investigations are ongoing.”
Also in crime: 'Well-dressed' thief posing as customer snatches watch from TV-star jeweller in LeedsA member of staff at Armer Parking said they were unaware of any arrest and the car park would remain open as usual.