Chelsea are prepared to let Nemanja Matic move to Manchester United but José Mourinho’s club will have to pay what is being dubbed a “Lukaku tax” for his signature.

Roman Abramovich, the Chelsea owner, is prepared to let the Serb join their Premier League rivals in recognition of the contribution he has made during his two spells at Stamford Bridge.

Abramovich infuriated Mourinho when he was Chelsea manager by allowing Petr Cech to join Arsenal for a bargain £10 million fee before the start of last season, This time, though, there will be no such largesse with Matic’s move given that Chelsea’s feelings towards United are said to be strained after they lost out in the contest to sign Romelu Lukaku from Everton.

Antonio Conte,