Everton are in talks with Tottenham Hotspur over restructuring their deal for Dele Alli to avoid paying 10 million ($12.2m) when he plays 20 games for the club, sources have told ESPN.

Alli moved to Merseyside in January 2022 in a complicated agreement which included no initial transfer fee but a series of performance-related add-ons triggering future payments.

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The 27-year-old has made 13 appearances for Everton and seven more would mean Everton have to pay Spurs 10m.

Alli, who spent last season on loan at Besiktas, is seeking to revive his career after revealing he spent six weeks in rehab earlier this year as he dealt with various childhood traumas including sexual abuse at the age of six and dealing drugs aged eight.

The former England midfielder is still considered to be some way off a return to first-team action but Everton boss Sean Dyche has previously confirmed he is open to reintegrating Alli as he builds up his fitness following a groin injury. Alli is not currently training with Everton's first team.

Everton have mounting financial problems and are awaiting the outcome of an independent commission investigation into possible Financial Fair Play regulation breaches which could see them deducted 12 points by the Premier League.

A source at Tottenham has told ESPN that the club are open to finding a solution that works for all parties after Dyche revealed Everton's director of football Kevin Thelwell was seeking a change to the existing agreement.

"Kev has had a couple of phone calls, just lightly in the background. Look, where do you see it?'" Dyche said. "But nothing has changed at the moment."

On Alli's availability, Dyche added: "I must make it clear he is on the grass but still a long way from being fit."