Manchester United have no intention of re-negotiating a transfer fee for Marcus Rashford with Barcelona.

The two clubs agreed a set price for Rashford when he moved to the Nou Camp from Old Trafford on loan last summer, giving the Catalans an option to pay £26million to make the deal permanent at the end of the season. Barca are also covering the entirety of Rashford’s £315,000-a-week wages.

The 28-year-old England star has impressed in Spain, contributing 10 goals and 13 assists from his 34 appearances, and Barca are expected to trigger the transfer clause to keep him.

However, United are said to be puzzled by speculation they are prepared to negotiate the fee. Sources are adamant that is not the case, and say Barca must pay the agreed figure in full.

United hope that selling Rashford and wiping his salary off the wage bill will contribute to some significant savings this summer.

The club will also save £625,000-a-week when Casemiro and Jadon Sancho leave at the end of their contracts in June, while the future of another high earner, captain Bruno Fernandes, remains uncertain.

United are also trying to negotiate a reduction on Harry Maguire’s £180,000-a-week contract if he signs a new deal rather than leaves as a free agent.

United’s second-quarter financial results will be released a week tomorrow, and the figures will underline the importance of qualifying for the Champions League this season.

After breaking into the top-four in the Premier League under new head coach Michael Carrick, the club are under pressure to return to European football’s elite competition for the first time in three years.

Missing out this season cost United around £100m in Champions League revenue, as well as the £10m penalty payable to sponsors Adidas. Another £10m went to Ruben Amorim in compensation when the under-achieving United boss was sacked in January.

Although the first quarter results in December estimated that United are on course for full-year revenues of £640m-£660m, the figures also revealed that the club’s overall debt has reached a record £1.29billion.

Carrick is believed to be on a modest bonus to take United back into the Champions League, but the benefit for the club would be huge.