More than half of top-tier English clubs are exploiting a Premiership Rugby loophole which allows them to potentially circumnavigate the salary-cap threshold, The Daily Telegraph understands.

Lord Myners, a City specialist overseeing a review of regulations following the Saracens scandal, will scrutinise a controversial clause allowing teams to write off wages by declaring “season-long” loans.

Critics claim the rule is open to manipulation as players can be recalled by clubs at no extra cost for minor competition matches so long as they are providing cover for an injured player. Players can then feature in the Premiership Rugby Cup or Shield without their salaries counting towards the cap. It appears clubs can face further costs over league appearances, however, initially on a “pro rata” basis.

Bath and Gloucester are known to be among a handful taking advantage of the chance to trim their declared salary-cap wage bill. The rule came to light when Zimbabwean lock, Mike Williams, and Argentine prop, Lucas Noguera, were loaned out separately by Bath to Yorkshire Carnegie in the Championship in September. Williams was immediately sent out on loan after signing for Bath, played for a matter of minutes off the bench in Carnegie’s 83-0 defeat at Nottingham, before returning to the West Country to feature in the Premiership.