Jose Mourinho summoned to appear in court over tax offences just two days before his side face Chelsea

MANCHESTER UNITED'S preparations for the crunch clash with Chelsea have been thrown into turmoil after Jose Mourinho was summoned to appear in court over tax offences.

The Red Devils manager will be in the dock in Madrid on November 3 - just two days before returning to his former side. The Portuguese boss is accused of defrauding the Spanish tax authorities of £2.9m during his time in charge of Real Madrid.

Mourinho, 54, is alleged to have defrauded £1.4m in 2011 and other £1.5m in 2012 by falling to declare his image rights "with the aim of obtaining illicit profits", according to a prosecutor's statement.

The tax office are able to investigate alleged fraud up to four years back in its records under Spanish law, with their tax year running the course of the normal calendar year - unlike in the UK.

However, an individual can file their tax returns up to six months after the end of the year.

That means any earning in 2012 could have been paid as late as June 30 2013, which enables Spanish tax authorities in 2017 to look back that far in their records.

Mourinho left the Bernabeu back in the summer of 2013. He has already settled a previous claim that was made against him in 2014.

That resulted in a penalty of just over a million pounds, but the authorities discovered later that some of the information presented in the settlement was incorrect.

After the charges were announced in June, the Manchester United chief and three-time Premier League winner insisted in a statement his taxes had been paid in full. He wrote: "Jose Mourinho has not received any notification with regards to the news published today.

"To this date, neither the Spanish tax authorities, not the public prosecutor have contacted Jose Mourinho or his advisers who were hired for the inspection process.

"Jose Mourinho, who lived in Spain from June 2010 until May 2013, paid more than €26m in taxes, with an average tax rate over 41 per cent, and accepted the regularisation proposals made by the Spanish tax authorities in 2015 regarding the years 2011 and 2012 and entering into a settlement agreement regarding 2013."

From The Sun