SIR JIM RATCLIFFE could cut as many as 300 jobs at Manchester United, according to reports.

The British billionaire, 71, completed his £1.3bn 25 per cent takeover of the club on Christmas Eve.

Sir Jim Ratcliffe finally completed his partial takeover on Christmas EveCredit: PA

The move will see Ratcliffe pump £237million – and he has already hinted in a message to fans that big changes are coming.

This cash boost is to be spent on infrastructure, however, and will not affect the transfer budget.

In order to maximise funds for recruiting players within Financial Fair Play guidelines, Ratcliffe is set to conduct a streamlining exercise – starting with members of staff.

United are thought to employ around 1,000 people behind the scenes.

According to The Guardian, Ratcliffe will send an external auditor to Carrington next month in order to evaluate the club’s “structure and expenditure”.

It’s thought that as many as 300 jobs could subsequently be at risk, with senior managers having been told the importance of “cost discipline”.

As part of the evaluation phase, Ratcliffe is set to send two of his most trusted lieutenants to keep an eye on goings on at the club next month.

Ineos’ director of sport Dave Brailsford and CEO Jean-Claude Blanc will head to Carrington tasked with assessing the football operation.

According to the Mail, Brailsford and Blanc will place every football department under scrutiny.

They claim that data analysis, recovery, psychology and injury prevention are among the departments that will be closely watched.

It has also been stressed that Ratcliffe doesn’t want to “rush” into any decisions.

United have had a poor season thus far, sitting eighth in the Premier League and having been eliminated from the Carabao Cup and Champions League early.

Erik ten Hag’s side host Aston Villa this evening, hoping to snap a streak of four games in all competitions without scoring a goal – their worst since 1992.

Upon completing his partial takeover, Ratcliffe penned an open letter to United fans, hinting that he could make big changes.

It read: “I wanted to write to you at this time given the critical role of the fans to the future of Manchester United as we recognise our responsibility as custodians of the club on your behalf.

“I believe we can bring sporting success on the pitch to complement the undoubted commercial success the club has enjoyed.

“It will require time and patience alongside rigour and the highest level of professional management. You are ambitious for Man Utd and so are we.

“There are no guarantees in sport, and change can inevitably take time but we are in it for the long-term and together we want to help take Man Utd back to where it belongs, at the very top of English European and world football.

“I take that responsibility very seriously.

“Please note that, as with any deal, it is subject to the usual regulatory sign-off process and therefore we do not expect to speak publicly about club matters until after the deal has completed.”

Dave Brailsford will assess goings on at CarringtonCredit: AFP

Brailsford will be joined by Jean-Claude BlancCredit: AFP