Sancho moved to Chelsea on-loan for the season in August from United, with the deal including a permanent option.
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However, the England winger's form has stalled after a bright start and there are now discussions inside Chelsea about sending Sancho back to Old Trafford in June.
The original deal included a permanent - and obligatory - option worth £25m.
However, that agreement can be broken by Chelsea - but it will include a hefty penalty fee. Indeed, the Athletic says Chelsea will need to pay a staggering £5m to send Sancho back to United this summer.
