Manchester United could revive their interest in Harry Kane after being informed that Tottenham’s chairman, Daniel Levy, has been told by the club’s majority owner, Joe Lewis, the striker cannot be allowed to run down his contract and leave for nothing next year.

Kane, who celebrates his 30th birthday on Friday, has entered the final 12 months of his six-year Spurs deal. He is coveted by a host of leading clubs, most prominently Bayern Munich, who have made two bids for the player, both of which have been rejected. Levy is adamant Kane is not for sale and has made his desire to keep him at Tottenham clear by offering him a huge new contract.

It is understood Levy has been told by Lewis that if that contract is not signed, Kane must be sold this summer, with it widely believed he could fetch up to £100m. Bayern’s latest offer was £70m plus add‑ons.

Kane was United’s No 1 summer target before the club decided to pull out of trying to sign him due to the difficulty of dealing with Levy. Old Trafford officials are now pondering a fresh move, with a potential £100m fee not necessarily a stumbling block. What could be, however, is Kane’s salary demands, which are believed to be in the region of £30m a year.

United are minded not to break their wage structure due to concerns regarding how that could be counterproductive to the team spirit Erik ten Hag has fostered at the club since taking over as manager last year. The Dutchman appears to have already switched focus in regards to signing a new centre-forward, with Atalanta’s Rasmus Højlund a firm target.

United are yet bid for Højlund but have been holding discussions with Atalanta, who have shown no interest in a money-plus-players deal for the Denmark international. It is expected United will be asked to pay about €70m for the 20-year-old, who scored nine Serie A goals last season after joining from Sturm Graz.

Meanwhile, Tom Heaton believes Andre Onana can transform how United build from the back after his £44.1m move from Internazionale.

“In the Premier League we’ve got Ederson [at Manchester City] and Alisson [Liverpool] and they’ve changed that goalkeeping side a little bit. Most teams play that way now. Onana has come in to us now,” said Heaton, United’s second-choice goalkeeper. “Time will tell – I think Pep [Guardiola] said it was difficult for them [City] to get on a high press on with him playing like that. I was really impressed with him in that game and I’m looking forward to working with him, competing with him and we’ll see how it plays out.

“I can see already how he’s going to fit into the manager’s style. He looks really good with his feet and am already picking up a little bit up about how he does things slightly different to what I’ve seen before. I know I’m getting on but I still try to adapt, still try to learn all the time. I enjoy that side of it and we will see what he brings in.”

Heaton is due to discuss his future with Ten Hag and could leave United this summer in order to play more regularly.