Jose Mourinho tax fraud case: Everything you need to know as Manchester United boss appears in court in Madrid

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Jose Mourinho has been forced to change Manchester United's preparations for Sunday's clash with Chelsea because of a Spanish court date.

Mourinho arrived in Madrid on Friday to appear in court to answer charges of alleged tax evasion.

Here we look at key questions surrounding the case.

The Spanish authorities opened a case against the 54-year-old in June for alleged tax evasion during his time as Real Madrid boss. It is claimed he did not declare revenue related to his image rights in 2011 and 2012 and owes the Spanish state around £2.9million.

Very little. His representatives, Gestifute Media, issued a statement in June insisting Mourinho had complied with his tax obligations. It said Mourinho had paid more than 26 million euros (£23million) in tax in Spain at an average rate of more than 41 per cent and that, in 2015, he had accepted "regularisation proposals" and a settlement agreement regarding previous years.

The statement continued: "The Spanish government in turn, through the tax department, issued a certificate in which it attested that he had regularised his position and was in compliance with all his tax obligations."

Not really. The Spanish authorities have been cracking down on allegations of tax fraud and a number of leading figures in football have been investigated. Argentinians Angel Di Maria, Javier Mascherano and Lionel Messi have all been punished for tax evasion in recent years, while Cristiano Ronaldo is currently fighting tax fraud charges and strenuously denies wrongdoing.

Messi was fined 2.1 million euros (£1.8million) and received a 21-month prison sentence last year after he and his father were found guilty of defrauding the tax department to the tune of 4.1 million euros (£3.5million). Messi is not expected to serve time in jail.