But the Daily Record claim Ronaldo only wants a return to United if he comes to the Premier League.
In a statement released on Tuesday, a prosecutor in Madrid said the Portuguese manager had committed two counts of tax fraud in 2011 and 2012, saying that "corporate structures were used by the accused in order to hide revenues generated from his image rights".
Through Monday and Tuesday this week Real Madrid president Perez staunchly defended his star player and compared him with club legends such as Alfredo di Stefano.
Jose Mourinho has released a statement after Spanish prosecutors had filed a claim against Manchester United manager Jose Mourinho on two counts of tax fraud dating back to when he coached Real Madrid.
Facebook/CristianoRonaldo has expressed his desire to transfer back to Manchester United.More news: Iran's IRGC Warns Strikes Targeting IS Could Be Repeated
Cristiano Ronaldo has made a decision to "reconsider" plans to depart Real Madrid this summer after being won over by reassuring comments from club president Florentino Perez, seemingly ending Manchester United's hopes of re-signing him.
'The clause for Cristiano is £1bn, ' the 70-year-old said.
However, CR7 has now reportedly told his Portugal team-mates while away on Confederations Cup duty, talks with Perez have been "very positive".
"But something really freakish would have to happen if he were to leave this club".
The four-time World Player of the Year, who said last week his "conscience is clear", is threatening to leave Real Madrid over the affair. "All this is very odd", Perez said. The Portugal forward has strenuously denied the allegations and threatened to quit the country. The president of the Real Madrid said, "Cristiano or someone else has not given us any proposal yet".
Perez said he could understood why Ronaldo had been upset after he was accused last week of tax fraud.