Gareth Bale failed to report for training at Tottenham Hotspur on Tuesday morning, giving the clearest indication yet that he feels his time at the club is over.

The Wales forward is set on a move to Real Madrid and late interest from Manchester United has not produced a change of heart. He has only one team in mind.

The 24-year-old, though, has been frustrated by the Tottenham chairman Daniel Levy's refusal thus far to accept Real's offer of €100m (£86m), which stands to break the world record held by Cristiano Ronaldo, who joined Real from United in 2009 for £80m.

Levy is unhappy at how Real have proposed to pay for Bale – in instalments over three years. It is not unusual for transfer fees to be paid in stages, but Levy wants the full amount up front and this has led to the latest sticking point. It has been suggested that Real want to pay less if they are made to part with one lump sum.

Bale is back in London, having spent the bank holiday weekend in Marbella. He had hoped to be unveiled at the Bernabéu on Tuesday, but the arguments between Levy and Real put paid to that. He does, however, expect the deal to be completed before Monday night's transfer deadline.

It has been a testing summer for the player. He suffered a minor gluteal injury in training after he had made his only appearance of the pre-season for Tottenham at Swindon Town on 16 July, and has not trained fully or played since. He travelled to Hong Kong for the Barclays Asia Trophy towards the end of July but took no part as the stories about Real's interest in him gathered pace.

The muscle injury was then superseded by a foot problem, the pain of which the manager, André Villas-Boas, has referenced on several occasions. It is not an injury, though, that would scupper a medical, and the impression is that Bale has simply not wanted to expose himself to the risk of anything that could derail the transfer.

He has always reported to Tottenham's training complex when required, even though he has not trained with the first-team squad. But he did not do so on Tuesday, even though he was expected. Villas-Boas had said on Sunday evening, after the home win over Swansea City in the Premier League, that he "would expect him to be there" although the club said on Tuesday afternoon that there were no issues over Bale's non-attendance and they remained in contact with him.

Post-Hong Kong, Bale has not travelled to any of Tottenham's matches, even the ones at White Hart Lane. He missed the friendlies against Monaco and Espanyol and, since the beginning of the season, the league games against Crystal Palace and Swansea, either side of the Europa League tie against Dinamo Tbilisi. Villas-Boas has explained his absences by saying that injured players are not obliged to attend matches. This is a rule that he said he implemented upon his appointment last summer.

Bale is worried about his lack of a pre-season and the related absence of match fitness, which stands to make it difficult for him to make an explosive start at Real. After all the anxiety and brinkmanship, though, he will surely be glad just to make it there.

Tottenham have long made it clear that they will only sell on their terms, and Levy has been unimpressed by Real's behaviour over the past week or so. The Spanish club accidentally advertised Bale shirts for online sale, and have already constructed a stage at the Bernabéu upon which to present him.

Tottenham suggested on Monday that a rival club had entered the bidding for Bale and although the United manager, David Moyes, said on Monday night that they had not made an offer, it is understood that there is interest from Old Trafford. Tottenham would love to use it as a means to pressure Real, but the Spaniards know that Bale only wants to join them.

Levy wants to complete his incoming business, and he has deals in place for the Steaua Bucharest centre-half Vlad Chiriches and the Roma forward Erik Lamela, who was left out of his club's Serie A game at Livorno on Sunday. Roma are close to a deal for the Fiorentina winger Adem Ljajic and Tottenham's hopes of taking Lamela appear to hinge on it being finalised. Lamela, who trained with Roma on Tuesday afternoon, will cost about £25m.

Tottenham also retain an interest in Christian Eriksen of Ajax and Blackpool's Tom Ince. Eriksen, the highly rated Denmark attacking midfielder, could be available for about £9m, as he has entered the final year of his contract.