The report explains: "United were within a whisker of signing the Belgium international in 2012 and had agreed a transfer fee with his club Lille and personal terms for the player, only for the move to break down after his then agent, John Bico, demanded a huge backhander.
"Bico, who is now facing unconnected charges of financial crime in Belgium after being extradited from the United Arab Emirates late last year, suggested to club officials that they pay him £1m via the club and several million more direct from the owners.
"That arrangement would have bypassed the club accounts as well as any Financial Fair Play calculations. Bico was told that United could never agree to such a deal, which would have been a clear breach of Premier League and Uefa rules.
"There is no suggestion that Hazard, who instead joined Chelsea that summer, was aware of the demand by his agent or has been involved in any wrongdoing.
"A Premier League investigation is continuing into allegations that in 2013 an offshore company belonging to Roman Abramovich, Chelsea’s owner at the time, made a €7million (£6million) payment to Bico via a Dubai company."