Manchester United paid a total of £14.5 million (US$18.3 million) to sack manager Erik ten Hag, sporting director Dan Ashworth and other members of their football staff, according to the fallen English giants' latest accounts published on Wednesday.

United, the 20-time champions of England, are currently a lowly 15th in the Premier League table following Sunday's 1-0 loss at Tottenham, with only West Ham and Wolves between them and the relegation zone.

The hope for a 'bounce' in results under new manager Ruben Amorim has failed to materialise since the Portuguese boss replaced Ten Hag, who was sacked in October just 116 days after United triggered a clause to extend the Dutchman's contract until 2026.

A costly decision taken by minority owner Jim Ratcliffe's INEOS group was compounded by the rapid exit from Old Trafford of Ashworth, who arrived from Newcastle on July 1 following lengthy talks only to leave on December 8.

The financial expense of those decisions was laid bare in United's results for the quarter ending December 31 under 'exceptional items'.

"Exceptional items for the quarter were a cost of £14.5 million," said a United press release.

"This relates to costs associated with the departure of former men's first team manager Erik ten Hag and various members of football staff."

United confirmed in their first quarter results that the pay-off to Ten Hag and his staff was worth £10.4 million, indicating Ashworth's departure cost some £4.1 million. (AFP)