Manchester City could use the Carlos Tevez controversy to avoid UEFA's financial fair play rules next year.

The Sunday Telegraph says Tevez was valued in excess of £40 million in the summer - City accepted a bid from Corinthians to that effect - but could be sold for half that in January.

If that happens, City could plead special circumstances to Uefa and ask them to take into account the £20 million hit they are expecting to take on the player. They could also argue that the player's wages, in excess of £200,000 per week, should not count against them in the circumstances.

The Uefa rules, which came into effect this summer, mean clubs need to show progress towards breaking even or risk not being able to play in the Champions League.