Cristiano Ronaldo is in Real Madrid's squad for the UEFA Super Cup clash with his former club Manchester United.

The Champions League winners will battle the Europa League holders on Tuesday in Skopje, Macedonia.

Ronaldo only returned to first-team training on Saturday following his participation in the Confederations Cup with Portugal.

Nevertheless, he is in Zinedine Zidane's 24-man squad for the upcoming tie, along with 'BBC' attacking team-mates Karim Benzema and Gareth Bale, and new signings Theo Hernandez and Dani Ceballos.

Ronaldo is currently under scrutiny from Spanish tax authorities, who allege the Ballon d'Or holder has evaded €14.7million in taxes relating to his image rights between 2011 and 2014.

The 32-year-old, who was in court last week, has denied any wrongdoing.

Real will battle Jose Mourinho's United before contesting the two-legged Supercopa de Espana against fierce rivals Barcelona prior to the new La Liga season.