Manchester United and Tottenham Hotspur are on course to see more than £20 million wiped off their Champions League windfall for winning the Europa League thanks to their dreadful domestic seasons.

Joshua Zirkzee, who had also been ruled out through the end of the campaign after injuring his hamstring, was a surprise appearance in team training at Carrington on Tuesday. Given the extended absence, the Dutch forward might be more likely to start on the bench in Spain, with Rasmus Højlund in line to start.