The confirmation of the FA’s plan of action means they should avoid any accusations of destabilising a club by approaching a manager.

Tottenham boss Harry Redknapp, who has stated his priority is ensuring Spurs finish the season in third place in the Barclays Premier League to qualify for the Champions League, remains the overwhelming favourite but the FA have not made any approaches to any candidate.

Horne, speaking on his arrival at the International FA Board meeting in Bagshot, said: “We’ve got a list. Long, short... there’s definitely a list. It’s a back-end-of-the-season decision for us.

“We recognise that a lot of the managers on the list are employed and we don’t want to interrupt anyone’s season.

“We’re not rushing this and we are expecting something at the back end of the season.”

Horne is one of a four-man group who are deciding on the England manager appointment, along with FA chairman David Bernstein, director of football development Sir Trevor Brooking and Club England managing director Adrian Bevington.

Brooking has insisted there would be no issue in “parachuting in” a manager just before Euro 2012 and Horne agreed.

“That’s perfectly realistic,” Horne said. “We’ve got all of our operational plans in place. We can deliver a squad into Poland so it is perfectly possible.”

England under-21 boss Stuart Pearce, who was in charge of the senior team for Wednesday’s 3-2 friendly defeat by Holland, has said he is prepared to take charge of the side for the European Championship if necessary.

That looks a possibility only if things failed to materialise with Redknapp, but it seems more a case of when, rather than if, the FA will make their move for the Tottenham manager.

That is certainly the way Manchester United boss Sir Alex Ferguson sees it which is why, with a title still to go for, and a place in next season’s Champions League so close, he worries what impact it may have on Spurs chairman Daniel Levy.

“The people who will be more concerned are the Tottenham directors,” Ferguson said ahead of his side’s trip to White Hart Lane tomorrow.

“I am sure they will be wondering what the next step is.

“I don’t think they can dismiss the eventuality of the FA making contact. It is going to happen.

“They will be more worried than the actual players.”

United and England defender Rio Ferdinand is unconcerned about any disruption to Spurs, though.

He told The Sun: “If I was the geezer in the suit upstairs making the decision, I would go and get Harry, without a doubt.

“When you play for him, he makes you feel like a million dollars.”