The biggest payers in the Premier League have put some distance between themselves and their nearest rivals even though Manchester United’s spending has not been reflected by performances on the pitch.

The club’s annual report shows that the wage bill is close to breaking the £300 million mark for the first time, with a 12.3 per cent rise taking it to £295.6 million. Manchester City are their closest rivals with a salary bill of £259.6 milllion — less than United paid in 2016-17 when they were not in the Champions League.

In their annual report for 2017-18, United said the rise was due to paying Champions League qualification bonuses. The arrival of Alexis Sánchez, said to be the best-paid player in England, is also understood