Out-of-work manager Steven Gerrard may have an additional reason for turning down work with Rangers that could see him delay a return to coaching in the United Kingdom

Steven Gerrard plans to return to management in England, but is not planning on eyeing a job until April. And that is because tax laws could require him to stump up around £10million if he makes his return any sooner, according to reports .

The Liverpool icon must remain outside of the country for a full tax year to ensure his earnings to remain tax-free after departing Al-Ettifaq in January . It is said that Gerrard would have to repay as much as 45 per cent of his earnings if he returns permanently before the spring.

Gerrard is allowed to return to the UK but for no more than 91 days in the tax year. His assista

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