Manchester City are drawing up plans to sell Carlos Tevez in January.

The Daily Mail said City will demand a 20 per cent sell-on clause if Tevez is sold for a cut-price fee in January.

Officials fear top clubs will be put off by a £40million valuation and the Argentina striker’s conduct in the Champions League fixture against Bayern in Munich, where it is alleged he refused to go on as a substitute, which he denies.

City are preparing to take a huge slice off the price tag in return for a cut of any future fee.