Tottenham Hotspur filed its 25-man Premier League squad registration for the second half of the 2026-27 season without Richarlison's name on it, removing the Brazilian winger from competitive eligibility in England and converting him from roster player to balance-sheet problem. The club paid Everton £60 million in July 2022. Richarlison has 18 months remaining on his contract at roughly £90,000 per week.
Manager Roberto De Zerbi, hired in November after Antonio Conte's departure, met with Richarlison in early January and told him explicitly he would not feature in first-team plans. The squad sheet, filed January 31st per Premier League regulations, formalized that. Richarlison trained with the first team through Thursday, then was moved to a reserve group Friday morning. He has not been assigned a locker in the main changing room since the filing. The club has not publicly commented. Richarlison posted an Instagram story Friday night: a photo of the Tottenham crest with no caption.
The move creates two problems. First, accounting: Tottenham's books still carry roughly £35 million in amortized transfer value for Richarlison, spread across the remaining term of his deal. Moving him for less than that figure—likely, given his age (30 in May), wages, and four goals in 41 league appearances since joining—means writing down the difference. Second, market timing: the summer transfer window opens May 15th, nine weeks out. Most buying clubs with budget flexibility have already allocated funds toward earlier priorities. Richarlison's wage demands, realistic at £80,000-£90,000 per week in a step-down, narrow the buyer pool to mid-table Premier League sides, ambitious Championship clubs post-promotion, or Saudi Pro League teams still shopping Europe for name value.
Saudi interest has been floated by intermediaries since December. Al-Nassr inquired informally in late January but did not submit terms. The SPL winter window closed February 2nd; their summer window runs June 1st to September 10th, giving Riyadh-based clubs a longer runway than European counterparts. Brazilian clubs—Flamengo, Palmeiras—have asked about a loan structure but cannot cover his wages without Tottenham subsidizing 60-70% of the salary, which defeats the accounting purpose. A straight sale at £15-20 million to a Premier League buyer (Wolverhampton, Fulham, West Ham all need forward depth) is the cleanest path, but only if those clubs decide Richarlison at 30 is worth the wages and the variance.
De Zerbi's squad sheet included 23 names, leaving two open slots that Tottenham can fill if they make signings before the summer window closes or if academy graduates (currently on the Under-21 exempt list) force their way up. The manager has used a 4-3-3 formation in 11 of his 14 league matches, with Son Heung-min, Dejan Kulusevski, and summer signing Dário Gomes rotating across the front three. Richarlison's absence does not create a tactical gap; it resolves a relationship that had curdled since De Zerbi's first training session, when he pulled Richarlison aside and told him his defensive work rate was inadequate for the press system.
Sponsorship exposure is minor but present. Richarlison has 2.1 million Instagram followers and appeared in three Nike promotional assets for Tottenham's third kit last season. Nike's deal with Tottenham runs through 2033 at £30 million annually; the brand has not used Richarlison in any 2026-27 campaign materials. His absence from the squad sheet will not trigger renegotiation clauses, but it removes a familiar face from matchday content and behind-the-scenes footage that sponsors use for activation.
Two immediate follow-ons: Tottenham's next Premier League squad registration window is June 1st, ahead of the summer window. If Richarlison remains on the books, the club must either register him or repeat this exclusion, which would make a September sale harder to justify to any buyer. Second, watch for Brazilian federation call-ups. Richarlison has 43 caps and was part of the 2026 World Cup qualifying squad through November. If he is not selected for the March friendlies, it confirms the market has already written him off.
The striker market for June will be defined by three variables: Napoli's Viktor Osimhen (contract expires 2028, £120 million asking price), Brentford's Ivan Toney (free agent in 2027, likely £50-60 million), and whether PSG moves on Randal Kolo Muani (18 months in Paris, underperforming). Richarlison is not in that tier. He is in the tier below it: £15-20 million, older, available, and needing a team willing to pay his wages for what is likely his last contract at a top-flight club. Tottenham needs him off the books by August 31st to clean the balance sheet before the next fiscal reporting period.
The takeaway
Richarlison's exclusion creates a £35m accounting problem with a nine-week summer window to solve it before September's fiscal close.
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