• United will pay €110m plus add-ons but fee set to be announced as €100m • Juventus agree United do not have to make all payments to Pogba’s agent

Juventus have accepted an offer from Manchester United for Paul Pogba. The Premier League club are preparing the contracts and documents to finalise the midfielder’s signing.

United have agreed to pay €110m (£92.7m) plus add-ons for Pogba but it is understood Juventus will announce the initial fee as €100m (£84.3m) to take account of the tax they will pay.

The final details of the deal were settled when Pogba’s agent, Mino Raiola, met Juventus in Turin on Thursday. Juventus had been asking United to make all necessary payments to Raiola but have agreed to give him a fee for his work on the deal. He will also receive around €20m from United.

If Pogba’s fee is announced as €100m it will place him level with Gareth Bale as the world’s most expensive player. That is what Real Madrid paid to take Bale from Tottenham Hotspur in 2013.

Pobga is set to become United’s fourth signing since José Mourinho was appointed as manager, following the defender Eric Bailly, the striker Zlatan Ibrahimovic and the attacking midfielder Henrikh Mkhitaryan.

Ibrahimovic trained with the team for the first time on Thursday, having been excused the trip to China, and is expected to make his debut against Galatasaray in Gothenburg on Saturday.

United hope to have completed the signing of Pogba by then. The 23-year-old must undergo a medical before sealing a return to the club he joined from Le Havre in 2009 and for whom he made seven first-team appearances before leaving for Juventus in 2012.

Mourinho has indicated that Pogba’s arrival will signal the end of United’s significant transfer business this summer, having targeted four players. “Our fundamental market is 75% done,” he said last weekend, “and when we sign one midfield player that crucial work will be done.” Mourinho did rule out further purchases, though. “Sometimes things happen that you are not expecting, and we have to react,” he said.