Wayne Rooney is in advanced talks with Everton about rejoining his boyhood team with the move centring on the club matching the £250,000-a-week basic salary he earns at Manchester United.

Rooney has a year left on his contract and is intent on having his wage matched. The 31-year-old has previously stated Everton are the only Premier League side he would leave United for and they believe this strengthens their position. Rooney’s only other option appears to be a move to Major League Soccer, where he would not earn as much, with interest from China fading.

United, who fly to Los Angeles on Sunday to start their five-match tour of America, could demand a transfer fee from Everton, yet because Rooney’s salary costs a minimum of £13m a year and this would be removed from the books, Ed Woodward, the executive vice-chairman, may decide to waive any sum or agree a reduced amount.

If Rooney does depart it will close a 13-year spell at United that has been supremely successful. The striker signed from Everton in August 2004 and has since won five Premier Leagues, the Champions League, the FA Cup, three League Cups and the Europa League. He is also United’s record scorer with 253 goals.