Jordan Henderson is eager to return to the Premier League in a shock move that would cost him millions of pounds in tax and lost wages.

The England midfield player has struggled to settle since completing a £12million transfer from Liverpool to Saudi Arabian side Al Ettifaq last summer and will seriously consider any offers the club receive this month.

Henderson’s problems have been compounded by Al Ettifaq’s poor form, which has seen manager Steven Gerrard come under pressure from the owners following a dreadful run that has seen his side fail to win in eight matches stretching back to November.

In another sign of disruption at the Dammam-based club assistant manager Ian Foster resigned this week to take charge at Championship Plymouth Argyle.

Gerrard and Foster, who began his coaching career at Liverpool’s Academy and previously worked at the FA, were both instrumental in persuading Henderson to move to Saudi last summer in a surprise transfer that has not worked out as planned.

Jordan Henderson is already considering leaving Saudi Arabia, six months after going there

Steven Gerrard is under mounting pressure and he suffered another blow to his plans at Al-Ettifaq with the recruitment of his assistant coach Ian Foster (left) by Plymouth Argyle

In addition to adjusting to a different lifestyle the 33-year-old has also struggled with the heat and humidity of the playing conditions, while Al Ettifaq’s average attendance this season of 7,800 in a 35,000-capacity stadium has proved less than inspiring.

The abuse he has received for moving to Saudi in the first place, which has been criticised as an allegedly betrayal of the LGBTQ+ community, has also taken its toll.

Henderson is understood to have told team-mates he is considering his options before taking a short holiday during the Saudi Pro League’s winter break.

His discontent is such that he would consider taking a major pay-cut and writing off millions in tax if he receives a tempting offer from the Premier League, although with many clubs struggling to comply with the top flight’s spending restrictions he would have to take a significant pay cut.

While Henderson’s salary at Al Ettifaq has been widely reported as an extraordinary £700,000-a-week the tax-free element only applies if Henderson honours the first two years of his contract.

With Saudi Arabia operating a flat income tax rate of 20 per cent returning to England after six months would leave Henderson with a tax bill of around £7m.

The England international joined Al-Ettifaq back in July, where he was reunited with Gerrard

The humidity is troubling Henderson, as well as the level of criticism he has had for the move

Henderson had been vocal in his support of the rainbow laces campaign and ending LGBTQ+ discrimination in football during his time at Anfield and criticism he has received since moving to Saudi Arabia is understood to have taken its toll on the midfielder