Ruben Amorim: Manchester United could end up paying £27m to hire and sack the Portuguese manager

Amorim is yet to speak publicly about his time at United, and sources close to the 41-year-old said there is no immediate prospect of that changing.

The payment completes an expensive administrative experience that ultimately ended badly.

United confirmed in a similar filing on 27 November 2024 that they were paying Sporting £11m to hire Amorim to replace Erik ten Hag, whose exit cost £10.4m.

This means the combined changes around Amorim could cost £37.3m.

His 14-month spell was the shortest tenure of a permanent manager at Old Trafford since David Moyes was sacked just eight months into his tenure in 2014.

Amorim won 25 of his 63 matches, finishing 15th in the Premier League, United’s worst performance since relegation in the 1973-74 season.

They also lost the Europa League final, meaning they did not play European football this season for only the second time since 1990.

This season, Amorim were embarrassed by League Two side Grimsby, who beat them on penalties in the second round of the Carabao Cup.

United were sixth in the Premier League when he was sacked, after he had a major fallout with director of football Jason Wilcox days before the Leeds match.

Although Under-18 coach and former United midfielder Darren Fletcher was appointed interim coach for two matches, Michael Carrick was given the job until the end of the season and won his fifth match out of six when his team beat Everton on Monday.

The team now ranks fourth, and is in a good position to qualify for the Champions League.

Meanwhile, United also confirmed that they have increased the available credit from their drawdown facility by £50m to £400m, while also repaying £75m, meaning they currently owe £215m.

In addition, the filing also said that “sponsorship services” worth £600,000 were provided to Ineos Automotive Ltd, a subsidiary of the Ineos group owned by United’s minority shareholder Sir Jim Ratcliffe.