Updated 12.57pm
A Spanish prosecutor has filed a claim against Manchester United manager Jose Mourinho over alleged tax fraud.
The claim lists two counts of alleged tax evasion - one in 2011 and one in 2012 - when he managed Real Madrid.
Prosecutors say Mourinho owes Spanish authorities €3.3m after failing to declare revenues from his image rights "with the aim of obtaining illicit profits".
They added that the Portuguese previously settled a €1.15m tax claim, but authorities later found that some of the information presented in that settlement was incorrect.
A court in Madrid is understood to be dealing with the claim.
It comes a week after Real Madrid star Cristiano Ronaldo was accused of evading €14.7m in tax through offshore companies between 2011 and 2014.
Ronaldo, who played under Mourinho at the Bernabeu, has denied the charges and is threatening to leave Spain.
The 32-year-old will reportedly appear before a judge on 31 July.