Inside track behind record Scotland transfer as real reason for sale revealed

The midfielder has travelled to Italy ahead of tonight’s 11pm deadline to complete a deal understood to be worth £25.4m, which would make him the most expensive Scotland player ever. McTominay’s departure paves the way for the arrival of Manuel Ugarte from Paris St Germain and Ten Hag believes both deals are close.

He told a press conference: “I can’t tell you more than you already know, it’s not completed yet. We expect it (to be completed), but I can’t confirm it now.”

McTominay’s move to Napoli would end a 12-year association with United since joining in 2012. He made his senior debut for the club against Arsenal five years later and became a regular in the United squad, amassing 253 appearances. Ten Hag admitted McTominay’s switch would present mixed feelings, but believes the transfer is necessary according to financial rules.

“It’s a little bit mixed, I’m very happy for him,” Ten Hag said. “It’s also (a good deal) for us, but it is mixed because I wouldn’t prefer to lose him because he’s Manchester United in everything. He was so important for our team, for Manchester United, but unfortunately it’s the rules.

“We have to discuss the rules, when you have to sell and obviously homegrown and academy players bring more value, that’s not the right thing to do. But I think for everyone, for all parts it’s a good deal, for Scott he’s happy with it, for Napoli a very good player, but also for us.”