Manchester United have confirmed the full cost of replacing Erik ten Hag with new head coach Ruben Amorim.
Ten Hag signed a new contract in the summer after surviving INEOS' full review of the club, only to be relieved of his duties in late October. Backroom staff members Rene Hake, Jelle ten Rouwelaar and Pieter Morel also left the club, with Ruud van Nistelrooy later departing following the arrival of Amorim.
United's latest financial reports reveal the Red Devils spent approximately �10.4m to part ways with Ten Hag and his staff.
In his place came Amorim, with United handing Sporting CP �11m to bring the new head coach and his backroom staff to Old Trafford.
Both moves came after the latest financial period came to a close, with United instead set to include the �21.4m expense in their next full report.
That fee will have to be included in United's Profit and Sustainability Rules reporting, which may represent a significant blow to Amorim's desire to bolster the squad in the winter transfer market. It has previously been reported that the new boss will not get a similar budget to that handed to Ten Hag in the past.
A striker is believed to be of interest to Amorim, who is also thought to be pushing for a new left-back as his top priority.
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