It is understood the proposed contract – worth $1.26m a season – will start in December, to allow the Leicester centre to comply with the Rugby Football Union's selection criteria of only picking English-based players.
The Rugby World Cup runs from September 20 to November 2 and as Tuilagi would not technically be at an overseas club during that period, it is understood he would not be in breach of the professional game agreement between the RFU and Premiership clubs.
