Manchester United have released a statement in response to Real Madrid's claims that the deal involving David de Gea broke down due to the failings of the Premier League club.
De Gea was widely expected to move to Real Madrid before the Spanish transfer window closed on Monday evening, but the deal could not be completed due to the fact that the goalkeeper's documents were not uploaded onto TMS in time.
Real Madrid claimed that there were no problems their side when it came to negotiating the deal for Keylor Navas, who was due to move to Old Trafford as part of the De Gea transfer.
However, United have said that at 10.55pm UK time on Monday, Navas's documentation still had not been returned by Real Madrid.
Part of the official statement says: "It is our understanding that the deals couldn't happen because: Real Madrid didn't upload David's documents onto TMS in time (Manchester United did). Real Madrid didn't upload David's documents to the Spanish league in time, per reports it seems some 28 minutes after the deadline.
"The fact that Manchester United filed the papers on time was acknowledged by the Football Association, who offered to support that claim in any discussions with FIFA. The club offered this assistance, as well as its own timestamped documents to Real Madrid but they have chosen not to go down this route."
The Premier League outfit finish the statement by saying: "Manchester United acts appropriately and efficiently in its transfer dealings. The club is delighted that its fan-favourite double Player of the Year, David de Gea, remains a Manchester United player."
De Gea, who is out of contract next summer, has not yet featured for United this season.