<?xml version="1.0" encoding="us-ascii"?>
<!-- Created by Toppan Merrill -->
<!--XBRL document created with Toppan Merrill Bridge  9.5.2.4 -->
<!--Based on XBRL 2.1-->
<!--Created on: 24-Feb-20 20:11:16-->
<!--Modified on: 24-Feb-20 20:11:16-->
<linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#StatementInterimConsolidatedStatementOfProfitOrLoss" roleURI="http://www.manutd.com/role/StatementInterimConsolidatedStatementOfProfitOrLoss" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#StatementInterimConsolidatedStatementOfComprehensiveIncome" roleURI="http://www.manutd.com/role/StatementInterimConsolidatedStatementOfComprehensiveIncome" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#StatementInterimConsolidatedBalanceSheet" roleURI="http://www.manutd.com/role/StatementInterimConsolidatedBalanceSheet" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#StatementInterimConsolidatedStatementOfCashFlows" roleURI="http://www.manutd.com/role/StatementInterimConsolidatedStatementOfCashFlows" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#DisclosureOperatingExpensesDetails" roleURI="http://www.manutd.com/role/DisclosureOperatingExpensesDetails" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#DisclosureExceptionalItemsDetails" roleURI="http://www.manutd.com/role/DisclosureExceptionalItemsDetails" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#DisclosureLossProfitOnDisposalOfIntangibleAssetsDetails" roleURI="http://www.manutd.com/role/DisclosureLossProfitOnDisposalOfIntangibleAssetsDetails" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#DisclosureNetFinanceIncomeCostsDetails" roleURI="http://www.manutd.com/role/DisclosureNetFinanceIncomeCostsDetails" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#DisclosureIncomeTaxExpenseCurrentTaxAndDeferredTaxDetails" roleURI="http://www.manutd.com/role/DisclosureIncomeTaxExpenseCurrentTaxAndDeferredTaxDetails" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#DisclosureIncomeTaxExpenseAdditionalInformationRelatedToTaxDetails" roleURI="http://www.manutd.com/role/DisclosureIncomeTaxExpenseAdditionalInformationRelatedToTaxDetails" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#DisclosureLeasesAmountsRecognizedInConsolidatedBalanceSheetDetails" roleURI="http://www.manutd.com/role/DisclosureLeasesAmountsRecognizedInConsolidatedBalanceSheetDetails" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#DisclosureDeferredTaxAnalysisOfDeferredTaxDetails" roleURI="http://www.manutd.com/role/DisclosureDeferredTaxAnalysisOfDeferredTaxDetails" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#DisclosureTradeReceivablesDetails" roleURI="http://www.manutd.com/role/DisclosureTradeReceivablesDetails" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#DisclosureDerivativeFinancialInstrumentsDetails" roleURI="http://www.manutd.com/role/DisclosureDerivativeFinancialInstrumentsDetails" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#DisclosureTradeAndOtherPayablesAlternativeDetails" roleURI="http://www.manutd.com/role/DisclosureTradeAndOtherPayablesAlternativeDetails" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#DisclosureTradeAndOtherPayablesDetails" roleURI="http://www.manutd.com/role/DisclosureTradeAndOtherPayablesDetails" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#DisclosureBorrowingsDetails" roleURI="http://www.manutd.com/role/DisclosureBorrowingsDetails" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#DisclosureCashUsedInGeneratedFromOperationsDetails" roleURI="http://www.manutd.com/role/DisclosureCashUsedInGeneratedFromOperationsDetails" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#DisclosureFinancialRiskManagementHedgingActivitiesDetails" roleURI="http://www.manutd.com/role/DisclosureFinancialRiskManagementHedgingActivitiesDetails" />
  <roleRef xlink:type="simple" xlink:href="manu-20191231.xsd#DisclosureContingentLiabilitiesAndContingentAssetsDetails" roleURI="http://www.manutd.com/role/DisclosureContingentLiabilitiesAndContingentAssetsDetails" />
  <calculationLink xlink:role="http://www.manutd.com/role/StatementInterimConsolidatedStatementOfProfitOrLoss" xlink:type="extended" xlink:title="00100 - Statement - Interim consolidated statement of profit or loss">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss_636446343976228154" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_637181718722700700" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss_636446343976228154" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_637181718722700700" order="1" use="optional" weight="-1" priority="3" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="ifrs-full_ProfitLossBeforeTax_637181718722730629" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss_636446343976228154" xlink:to="ifrs-full_ProfitLossBeforeTax_637181718722730629" order="2" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProfitLossFromOperatingActivities" xlink:label="ifrs-full_ProfitLossFromOperatingActivities_637181718722730629" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax_637181718722730629" xlink:to="ifrs-full_ProfitLossFromOperatingActivities_637181718722730629" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RevenueFromContractsWithCustomers" xlink:label="ifrs-full_RevenueFromContractsWithCustomers_637181718722730629" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities_637181718722730629" xlink:to="ifrs-full_RevenueFromContractsWithCustomers_637181718722730629" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OperatingExpense" xlink:label="ifrs-full_OperatingExpense_637181718722730629" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities_637181718722730629" xlink:to="ifrs-full_OperatingExpense_637181718722730629" order="2" use="optional" weight="-1" priority="1" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_ProfitLossOnDisposalOfIntangibleAssets" xlink:label="manu_ProfitLossOnDisposalOfIntangibleAssets_637181718722730629" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities_637181718722730629" xlink:to="manu_ProfitLossOnDisposalOfIntangibleAssets_637181718722730629" order="3" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinanceIncomeCost" xlink:label="ifrs-full_FinanceIncomeCost_637181718722730629" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax_637181718722730629" xlink:to="ifrs-full_FinanceIncomeCost_637181718722730629" order="2" use="optional" weight="1" priority="3" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/StatementInterimConsolidatedStatementOfComprehensiveIncome" xlink:type="extended" xlink:title="00200 - Statement - Interim consolidated statement of comprehensive income">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ComprehensiveIncome" xlink:label="ifrs-full_ComprehensiveIncome" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss_637181718722840698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ProfitLoss_637181718722840698" order="1" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherComprehensiveIncome" xlink:label="ifrs-full_OtherComprehensiveIncome_637181718722840698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncome_637181718722840698" order="2" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges_637181718722840698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncome_637181718722840698" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges_637181718722840698" order="1" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome" xlink:label="ifrs-full_IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome_637181718722840698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncome_637181718722840698" xlink:to="ifrs-full_IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome_637181718722840698" order="2" use="optional" weight="-1" priority="1" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/StatementInterimConsolidatedBalanceSheet" xlink:type="extended" xlink:title="00300 - Statement - Interim consolidated balance sheet">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Assets" xlink:label="ifrs-full_Assets" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentAssets" xlink:label="ifrs-full_NoncurrentAssets_637181718722840698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_NoncurrentAssets_637181718722840698" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PropertyPlantAndEquipment" xlink:label="ifrs-full_PropertyPlantAndEquipment_637181718722840698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets_637181718722840698" xlink:to="ifrs-full_PropertyPlantAndEquipment_637181718722840698" order="1" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RightofuseAssets" xlink:label="ifrs-full_RightofuseAssets_637181718722840698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets_637181718722840698" xlink:to="ifrs-full_RightofuseAssets_637181718722840698" order="2" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InvestmentProperty" xlink:label="ifrs-full_InvestmentProperty_637181718722850698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets_637181718722840698" xlink:to="ifrs-full_InvestmentProperty_637181718722850698" order="3" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IntangibleAssetsAndGoodwill" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill_637181718722850698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets_637181718722840698" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill_637181718722850698" order="4" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentDerivativeFinancialAssets" xlink:label="ifrs-full_NoncurrentDerivativeFinancialAssets_637181718722850698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets_637181718722840698" xlink:to="ifrs-full_NoncurrentDerivativeFinancialAssets_637181718722850698" order="5" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentTradeReceivables" xlink:label="ifrs-full_NoncurrentTradeReceivables_637181718722850698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets_637181718722840698" xlink:to="ifrs-full_NoncurrentTradeReceivables_637181718722850698" order="6" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentTaxAssetsNoncurrent" xlink:label="ifrs-full_CurrentTaxAssetsNoncurrent_637181718722850698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets_637181718722840698" xlink:to="ifrs-full_CurrentTaxAssetsNoncurrent_637181718722850698" order="7" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NetDeferredTaxAssets" xlink:label="ifrs-full_NetDeferredTaxAssets_637181718722850698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets_637181718722840698" xlink:to="ifrs-full_NetDeferredTaxAssets_637181718722850698" order="8" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentAssets" xlink:label="ifrs-full_CurrentAssets_637181718722850698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_CurrentAssets_637181718722850698" order="2" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Inventories" xlink:label="ifrs-full_Inventories_637181718722850698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets_637181718722850698" xlink:to="ifrs-full_Inventories_637181718722850698" order="1" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentPrepayments" xlink:label="ifrs-full_CurrentPrepayments_637181718722850698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets_637181718722850698" xlink:to="ifrs-full_CurrentPrepayments_637181718722850698" order="2" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentContractAssets" xlink:label="ifrs-full_CurrentContractAssets_637181718722850698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets_637181718722850698" xlink:to="ifrs-full_CurrentContractAssets_637181718722850698" order="3" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentTradeReceivables" xlink:label="ifrs-full_CurrentTradeReceivables_637181718722850698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets_637181718722850698" xlink:to="ifrs-full_CurrentTradeReceivables_637181718722850698" order="4" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherCurrentReceivables" xlink:label="ifrs-full_OtherCurrentReceivables_637181718722850698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets_637181718722850698" xlink:to="ifrs-full_OtherCurrentReceivables_637181718722850698" order="5" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentTaxAssetsCurrent" xlink:label="ifrs-full_CurrentTaxAssetsCurrent_637181718722850698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets_637181718722850698" xlink:to="ifrs-full_CurrentTaxAssetsCurrent_637181718722850698" order="6" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentDerivativeFinancialAssets" xlink:label="ifrs-full_CurrentDerivativeFinancialAssets_637181718722850698" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets_637181718722850698" xlink:to="ifrs-full_CurrentDerivativeFinancialAssets_637181718722850698" order="7" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="ifrs-full_CashAndCashEquivalents_637181718722860690" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets_637181718722850698" xlink:to="ifrs-full_CashAndCashEquivalents_637181718722860690" order="8" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_EquityAndLiabilities" xlink:label="ifrs-full_EquityAndLiabilities" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Equity" xlink:label="ifrs-full_Equity_637181718722860690" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_Equity_637181718722860690" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IssuedCapital" xlink:label="ifrs-full_IssuedCapital_637181718722860690" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity_637181718722860690" xlink:to="ifrs-full_IssuedCapital_637181718722860690" order="1" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_SharePremium" xlink:label="ifrs-full_SharePremium_637181718722860690" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity_637181718722860690" xlink:to="ifrs-full_SharePremium_637181718722860690" order="2" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_MergerReserve" xlink:label="ifrs-full_MergerReserve_637181718722860690" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity_637181718722860690" xlink:to="ifrs-full_MergerReserve_637181718722860690" order="3" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ReserveOfCashFlowHedges" xlink:label="ifrs-full_ReserveOfCashFlowHedges_637181718722860690" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity_637181718722860690" xlink:to="ifrs-full_ReserveOfCashFlowHedges_637181718722860690" order="4" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RetainedEarnings" xlink:label="ifrs-full_RetainedEarnings_637181718722860690" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity_637181718722860690" xlink:to="ifrs-full_RetainedEarnings_637181718722860690" order="5" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentLiabilities" xlink:label="ifrs-full_NoncurrentLiabilities_637181718722860690" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_637181718722860690" order="2" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentDerivativeFinancialLiabilities" xlink:label="ifrs-full_NoncurrentDerivativeFinancialLiabilities_637181718722860690" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities_637181718722860690" xlink:to="ifrs-full_NoncurrentDerivativeFinancialLiabilities_637181718722860690" order="1" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentPayables" xlink:label="ifrs-full_NoncurrentPayables_637181718722870689" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities_637181718722860690" xlink:to="ifrs-full_NoncurrentPayables_637181718722870689" order="2" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LongtermBorrowings" xlink:label="ifrs-full_LongtermBorrowings_637181718722870689" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities_637181718722860690" xlink:to="ifrs-full_LongtermBorrowings_637181718722870689" order="3" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentLeaseLiabilities" xlink:label="ifrs-full_NoncurrentLeaseLiabilities_637181718722870689" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities_637181718722860690" xlink:to="ifrs-full_NoncurrentLeaseLiabilities_637181718722870689" order="4" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NetDeferredTaxLiabilities" xlink:label="ifrs-full_NetDeferredTaxLiabilities_637181718722880683" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities_637181718722860690" xlink:to="ifrs-full_NetDeferredTaxLiabilities_637181718722880683" order="5" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentContractLiabilities" xlink:label="ifrs-full_NoncurrentContractLiabilities_637181718722880683" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities_637181718722860690" xlink:to="ifrs-full_NoncurrentContractLiabilities_637181718722880683" order="6" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentLiabilities" xlink:label="ifrs-full_CurrentLiabilities_637181718722880683" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_CurrentLiabilities_637181718722880683" order="3" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:label="ifrs-full_CurrentTaxLiabilitiesCurrent_637181718722880683" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities_637181718722880683" xlink:to="ifrs-full_CurrentTaxLiabilitiesCurrent_637181718722880683" order="1" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayables" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_637181718722880683" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities_637181718722880683" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_637181718722880683" order="2" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings" xlink:label="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings_637181718722880683" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities_637181718722880683" xlink:to="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings_637181718722880683" order="3" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentContractLiabilities" xlink:label="ifrs-full_CurrentContractLiabilities_637181718722880683" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities_637181718722880683" xlink:to="ifrs-full_CurrentContractLiabilities_637181718722880683" order="4" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentLeaseLiabilities" xlink:label="ifrs-full_CurrentLeaseLiabilities_637181718722880683" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities_637181718722880683" xlink:to="ifrs-full_CurrentLeaseLiabilities_637181718722880683" order="5" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentDerivativeFinancialLiabilities" xlink:label="ifrs-full_CurrentDerivativeFinancialLiabilities_637181718722890685" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities_637181718722880683" xlink:to="ifrs-full_CurrentDerivativeFinancialLiabilities_637181718722890685" order="6" use="optional" weight="1" priority="2" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/StatementInterimConsolidatedStatementOfCashFlows" xlink:type="extended" xlink:title="00500 - Statement - Interim consolidated statement of cash flows">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities_637181718722900631" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities_637181718722900631" order="1" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperations" xlink:label="ifrs-full_CashFlowsFromUsedInOperations_637181718722900631" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities_637181718722900631" xlink:to="ifrs-full_CashFlowsFromUsedInOperations_637181718722900631" order="1" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:label="ifrs-full_InterestPaidClassifiedAsOperatingActivities_637181718722900631" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities_637181718722900631" xlink:to="ifrs-full_InterestPaidClassifiedAsOperatingActivities_637181718722900631" order="2" use="optional" weight="-1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinanceCostsPaidClassifiedAsOperatingActivities" xlink:label="ifrs-full_FinanceCostsPaidClassifiedAsOperatingActivities_637181718722900631" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities_637181718722900631" xlink:to="ifrs-full_FinanceCostsPaidClassifiedAsOperatingActivities_637181718722900631" order="3" use="optional" weight="-1" priority="3" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InterestReceivedClassifiedAsOperatingActivities" xlink:label="ifrs-full_InterestReceivedClassifiedAsOperatingActivities_637181718722910720" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities_637181718722900631" xlink:to="ifrs-full_InterestReceivedClassifiedAsOperatingActivities_637181718722910720" order="4" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities" xlink:label="ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities_637181718722910720" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities_637181718722900631" xlink:to="ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities_637181718722910720" order="5" use="optional" weight="-1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities_637181718722910720" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities_637181718722910720" order="2" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_637181718722910720" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities_637181718722910720" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_637181718722910720" order="1" use="optional" weight="-1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_637181718722910720" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities_637181718722910720" xlink:to="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_637181718722910720" order="2" use="optional" weight="-1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:label="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities_637181718722920671" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities_637181718722910720" xlink:to="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities_637181718722920671" order="3" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities_637181718722920671" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities_637181718722920671" order="3" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_637181718722920671" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities_637181718722920671" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_637181718722920671" order="1" use="optional" weight="-1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_637181718722920671" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities_637181718722920671" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_637181718722920671" order="2" use="optional" weight="-1" priority="2" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/DisclosureOperatingExpensesDetails" xlink:type="extended" xlink:title="40701 - Disclosure - Operating expenses (Details)">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OperatingExpense" xlink:label="ifrs-full_OperatingExpense" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_EmployeeBenefitsExpense" xlink:label="ifrs-full_EmployeeBenefitsExpense_637181718722930649" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OperatingExpense" xlink:to="ifrs-full_EmployeeBenefitsExpense_637181718722930649" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment_637181718722930649" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OperatingExpense" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipment_637181718722930649" order="2" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DepreciationRightofuseAssets" xlink:label="ifrs-full_DepreciationRightofuseAssets_637181718722930649" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OperatingExpense" xlink:to="ifrs-full_DepreciationRightofuseAssets_637181718722930649" order="3" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DepreciationInvestmentProperty" xlink:label="ifrs-full_DepreciationInvestmentProperty_637181718722930649" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OperatingExpense" xlink:to="ifrs-full_DepreciationInvestmentProperty_637181718722930649" order="4" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_637181718722940617" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OperatingExpense" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_637181718722940617" order="5" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherExpenseByNature" xlink:label="ifrs-full_OtherExpenseByNature_637181718722940617" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OperatingExpense" xlink:to="ifrs-full_OtherExpenseByNature_637181718722940617" order="6" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_ExceptionalItems" xlink:label="manu_ExceptionalItems_637181718722940617" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OperatingExpense" xlink:to="manu_ExceptionalItems_637181718722940617" order="7" use="optional" weight="1" priority="2" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/DisclosureExceptionalItemsDetails" xlink:type="extended" xlink:title="40801 - Disclosure - Exceptional items (Details)">
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_ExceptionalItems" xlink:label="manu_ExceptionalItems" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_CompensationPaidForLossOfOffice" xlink:label="manu_CompensationPaidForLossOfOffice_637181718722940617" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="manu_ExceptionalItems" xlink:to="manu_CompensationPaidForLossOfOffice_637181718722940617" order="1" use="optional" weight="1" priority="2" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/DisclosureLossProfitOnDisposalOfIntangibleAssetsDetails" xlink:type="extended" xlink:title="40901 - Disclosure - (Loss)/Profit on disposal of intangible assets (Details)">
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_ProfitLossOnDisposalOfIntangibleAssets" xlink:label="manu_ProfitLossOnDisposalOfIntangibleAssets" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_PlayerLoanIncomeIntangibleAssets" xlink:label="manu_PlayerLoanIncomeIntangibleAssets_637181718722950704" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="manu_ProfitLossOnDisposalOfIntangibleAssets" xlink:to="manu_PlayerLoanIncomeIntangibleAssets_637181718722950704" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_ProfitLossOnDisposalOfRegistrations" xlink:label="manu_ProfitLossOnDisposalOfRegistrations_637181718722950704" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="manu_ProfitLossOnDisposalOfIntangibleAssets" xlink:to="manu_ProfitLossOnDisposalOfRegistrations_637181718722950704" order="2" use="optional" weight="1" priority="2" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/DisclosureNetFinanceIncomeCostsDetails" xlink:type="extended" xlink:title="41001 - Disclosure - Net finance income/(costs) (Details)">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinanceIncomeCost" xlink:label="ifrs-full_FinanceIncomeCost" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinanceIncome" xlink:label="ifrs-full_FinanceIncome_637181718722960673" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceIncomeCost" xlink:to="ifrs-full_FinanceIncome_637181718722960673" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InterestIncomeOnDeposits" xlink:label="ifrs-full_InterestIncomeOnDeposits_637181718722960673" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceIncome_637181718722960673" xlink:to="ifrs-full_InterestIncomeOnDeposits_637181718722960673" order="1" use="optional" weight="1" priority="3" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_ForeignExchangeGainsOnRetranslationOfUnhedgedUsDollarBorrowings" xlink:label="manu_ForeignExchangeGainsOnRetranslationOfUnhedgedUsDollarBorrowings_637181718722960673" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceIncome_637181718722960673" xlink:to="manu_ForeignExchangeGainsOnRetranslationOfUnhedgedUsDollarBorrowings_637181718722960673" order="2" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss" xlink:label="ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_637181718722960673" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceIncome_637181718722960673" xlink:to="ifrs-full_GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss_637181718722960673" order="3" use="optional" weight="1" priority="4" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_FinanceCosts" xlink:label="ifrs-full_FinanceCosts_637181718722960673" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceIncomeCost" xlink:to="ifrs-full_FinanceCosts_637181718722960673" order="2" use="optional" weight="-1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InterestExpenseOnBankLoansAndOverdrafts" xlink:label="ifrs-full_InterestExpenseOnBankLoansAndOverdrafts_637181718722960673" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceCosts_637181718722960673" xlink:to="ifrs-full_InterestExpenseOnBankLoansAndOverdrafts_637181718722960673" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InterestExpenseOnDebtInstrumentsIssued" xlink:label="ifrs-full_InterestExpenseOnDebtInstrumentsIssued_637181718722960673" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceCosts_637181718722960673" xlink:to="ifrs-full_InterestExpenseOnDebtInstrumentsIssued_637181718722960673" order="2" use="optional" weight="1" priority="3" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities_637181718722970684" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceCosts_637181718722960673" xlink:to="ifrs-full_InterestExpenseOnLeaseLiabilities_637181718722970684" order="3" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_AmortizationOfIssueCostsOnSecuredTermLoanFacilityAndSeniorSecuredNotes" xlink:label="manu_AmortizationOfIssueCostsOnSecuredTermLoanFacilityAndSeniorSecuredNotes_637181718722970684" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceCosts_637181718722960673" xlink:to="manu_AmortizationOfIssueCostsOnSecuredTermLoanFacilityAndSeniorSecuredNotes_637181718722970684" order="4" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_ForeignExchangeLossesOnRetranslationOfUnhedgedUsDollarBorrowings" xlink:label="manu_ForeignExchangeLossesOnRetranslationOfUnhedgedUsDollarBorrowings_637181718722970684" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceCosts_637181718722960673" xlink:to="manu_ForeignExchangeLossesOnRetranslationOfUnhedgedUsDollarBorrowings_637181718722970684" order="5" use="optional" weight="1" priority="1" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_UnwindingOfDiscountRelatingToRegistrations" xlink:label="manu_UnwindingOfDiscountRelatingToRegistrations_637181718722970684" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceCosts_637181718722960673" xlink:to="manu_UnwindingOfDiscountRelatingToRegistrations_637181718722970684" order="6" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_FairValueLossGainOnEmbeddedForeignExchangeDerivatives" xlink:label="manu_FairValueLossGainOnEmbeddedForeignExchangeDerivatives_637181718722980723" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceCosts_637181718722960673" xlink:to="manu_FairValueLossGainOnEmbeddedForeignExchangeDerivatives_637181718722980723" order="7" use="optional" weight="1" priority="2" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/DisclosureIncomeTaxExpenseCurrentTaxAndDeferredTaxDetails" xlink:type="extended" xlink:title="41101 - Disclosure - Income tax expense - Current tax and Deferred tax (Details)">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods" xlink:label="ifrs-full_CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods_637181718722980723" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods_637181718722980723" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentTaxExpenseIncome" xlink:label="ifrs-full_CurrentTaxExpenseIncome_637181718722980723" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods_637181718722980723" xlink:to="ifrs-full_CurrentTaxExpenseIncome_637181718722980723" order="1" use="optional" weight="1" priority="4" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForCurrentTaxOfPriorPeriod" xlink:label="ifrs-full_AdjustmentsForCurrentTaxOfPriorPeriod_637181718722990640" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods_637181718722980723" xlink:to="ifrs-full_AdjustmentsForCurrentTaxOfPriorPeriod_637181718722990640" order="2" use="optional" weight="1" priority="4" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_637181718722990640" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_637181718722990640" order="2" use="optional" weight="1" priority="4" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences_637181718722990640" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_637181718722990640" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences_637181718722990640" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset" xlink:label="ifrs-full_DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset_637181718722990640" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_637181718722990640" xlink:to="ifrs-full_DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset_637181718722990640" order="2" use="optional" weight="1" priority="2" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/DisclosureIncomeTaxExpenseAdditionalInformationRelatedToTaxDetails" xlink:type="extended" xlink:title="41102 - Disclosure - Income tax expense - Additional information related to tax (Details)">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome" xlink:label="ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_CurrentTaxRelatingToComponentsOfOtherComprehensiveIncome" xlink:label="manu_CurrentTaxRelatingToComponentsOfOtherComprehensiveIncome_637181718723000640" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome" xlink:to="manu_CurrentTaxRelatingToComponentsOfOtherComprehensiveIncome_637181718723000640" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_DeferredTaxRelatingToComponentsOfOtherComprehensiveIncome" xlink:label="manu_DeferredTaxRelatingToComponentsOfOtherComprehensiveIncome_637181718723000640" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome" xlink:to="manu_DeferredTaxRelatingToComponentsOfOtherComprehensiveIncome_637181718723000640" order="2" use="optional" weight="1" priority="2" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/DisclosureLeasesAmountsRecognizedInConsolidatedBalanceSheetDetails" xlink:type="extended" xlink:title="41501 - Disclosure - Leases - Amounts recognized in the consolidated balance sheet (Details)">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LeaseLiabilities" xlink:label="ifrs-full_LeaseLiabilities" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentLeaseLiabilities" xlink:label="ifrs-full_CurrentLeaseLiabilities_637181718723000640" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_LeaseLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities_637181718723000640" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentLeaseLiabilities" xlink:label="ifrs-full_NoncurrentLeaseLiabilities_637181718723000640" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_LeaseLiabilities" xlink:to="ifrs-full_NoncurrentLeaseLiabilities_637181718723000640" order="2" use="optional" weight="1" priority="2" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/DisclosureDeferredTaxAnalysisOfDeferredTaxDetails" xlink:type="extended" xlink:title="41801 - Disclosure - Deferred tax - Analysis of the deferred tax (Details)">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DeferredTaxLiabilityAsset" xlink:label="ifrs-full_DeferredTaxLiabilityAsset" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NetDeferredTaxAssets" xlink:label="ifrs-full_NetDeferredTaxAssets_637181718723010692" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_NetDeferredTaxAssets_637181718723010692" order="1" use="optional" weight="-1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NetDeferredTaxLiabilities" xlink:label="ifrs-full_NetDeferredTaxLiabilities_637181718723010692" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_NetDeferredTaxLiabilities_637181718723010692" order="2" use="optional" weight="1" priority="2" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/DisclosureTradeReceivablesDetails" xlink:type="extended" xlink:title="42001 - Disclosure - Trade receivables (Details)">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradeReceivables" xlink:label="ifrs-full_TradeReceivables" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentTradeReceivables" xlink:label="ifrs-full_CurrentTradeReceivables_637181718723010692" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_CurrentTradeReceivables_637181718723010692" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentTradeReceivables" xlink:label="ifrs-full_NoncurrentTradeReceivables_637181718723010692" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_NoncurrentTradeReceivables_637181718723010692" order="2" use="optional" weight="1" priority="2" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/DisclosureDerivativeFinancialInstrumentsDetails" xlink:type="extended" xlink:title="42101 - Disclosure - Derivative financial instruments (Details)">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DerivativeFinancialAssets" xlink:label="ifrs-full_DerivativeFinancialAssets_636475514339994583" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentDerivativeFinancialAssets" xlink:label="ifrs-full_CurrentDerivativeFinancialAssets_637181718723010692" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_DerivativeFinancialAssets_636475514339994583" xlink:to="ifrs-full_CurrentDerivativeFinancialAssets_637181718723010692" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentDerivativeFinancialAssets" xlink:label="ifrs-full_NoncurrentDerivativeFinancialAssets_637181718723010692" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_DerivativeFinancialAssets_636475514339994583" xlink:to="ifrs-full_NoncurrentDerivativeFinancialAssets_637181718723010692" order="2" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_DerivativeFinancialLiabilities" xlink:label="ifrs-full_DerivativeFinancialLiabilities_636475514473420631" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentDerivativeFinancialLiabilities" xlink:label="ifrs-full_CurrentDerivativeFinancialLiabilities_637181718723020660" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_DerivativeFinancialLiabilities_636475514473420631" xlink:to="ifrs-full_CurrentDerivativeFinancialLiabilities_637181718723020660" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentDerivativeFinancialLiabilities" xlink:label="ifrs-full_NoncurrentDerivativeFinancialLiabilities_637181718723020660" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_DerivativeFinancialLiabilities_636475514473420631" xlink:to="ifrs-full_NoncurrentDerivativeFinancialLiabilities_637181718723020660" order="2" use="optional" weight="1" priority="2" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/DisclosureTradeAndOtherPayablesAlternativeDetails" xlink:type="extended" xlink:title="42202 - Disclosure - Trade and other payables Alternative (Details)">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradeAndOtherPayables" xlink:label="ifrs-full_TradeAndOtherPayables_636453144148229148" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_637181718723020660" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherPayables_636453144148229148" xlink:to="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_637181718723020660" order="1" use="optional" weight="1" priority="3" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherPayables" xlink:label="ifrs-full_OtherPayables_637181718723020660" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherPayables_636453144148229148" xlink:to="ifrs-full_OtherPayables_637181718723020660" order="2" use="optional" weight="1" priority="3" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Accruals" xlink:label="ifrs-full_Accruals_637181718723020660" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherPayables_636453144148229148" xlink:to="ifrs-full_Accruals_637181718723020660" order="3" use="optional" weight="1" priority="3" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax" xlink:label="ifrs-full_PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax_637181718723020660" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherPayables_636453144148229148" xlink:to="ifrs-full_PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax_637181718723020660" order="4" use="optional" weight="1" priority="3" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/DisclosureTradeAndOtherPayablesDetails" xlink:type="extended" xlink:title="42401 - Disclosure - Trade and other payables (Details)">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradeAndOtherPayables" xlink:label="ifrs-full_TradeAndOtherPayables" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayables" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_637181718723030694" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_637181718723030694" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentPayables" xlink:label="ifrs-full_NoncurrentPayables_637181718723030694" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherPayables" xlink:to="ifrs-full_NoncurrentPayables_637181718723030694" order="2" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NoncurrentPayablesToTradeSuppliers" xlink:label="ifrs-full_NoncurrentPayablesToTradeSuppliers_637181718723030694" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentPayables_637181718723030694" xlink:to="ifrs-full_NoncurrentPayablesToTradeSuppliers_637181718723030694" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_OtherNoncurrentPayables" xlink:label="ifrs-full_OtherNoncurrentPayables_637181718723030694" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentPayables_637181718723030694" xlink:to="ifrs-full_OtherNoncurrentPayables_637181718723030694" order="2" use="optional" weight="1" priority="2" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/DisclosureBorrowingsDetails" xlink:type="extended" xlink:title="42501 - Disclosure - Borrowings (Details)">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_Borrowings" xlink:label="ifrs-full_Borrowings" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings" xlink:label="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings_637181718723040708" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings_637181718723040708" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_LongtermBorrowings" xlink:label="ifrs-full_LongtermBorrowings_637181718723040708" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_LongtermBorrowings_637181718723040708" order="2" use="optional" weight="1" priority="2" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/DisclosureCashUsedInGeneratedFromOperationsDetails" xlink:type="extended" xlink:title="42601 - Disclosure - Cash (used in)/generated from operations (Details)">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperations" xlink:label="ifrs-full_CashFlowsFromUsedInOperations" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="ifrs-full_ProfitLossBeforeTax_637181718723040708" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="ifrs-full_ProfitLossBeforeTax_637181718723040708" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDepreciationExpense" xlink:label="ifrs-full_AdjustmentsForDepreciationExpense_637181718723050683" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="ifrs-full_AdjustmentsForDepreciationExpense_637181718723050683" order="2" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForAmortisationExpense" xlink:label="ifrs-full_AdjustmentsForAmortisationExpense_637181718723050683" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="ifrs-full_AdjustmentsForAmortisationExpense_637181718723050683" order="3" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_AdjustmentsForLossesGainsOnDisposalOfIntangibleAssets" xlink:label="manu_AdjustmentsForLossesGainsOnDisposalOfIntangibleAssets_637181718723050683" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="manu_AdjustmentsForLossesGainsOnDisposalOfIntangibleAssets_637181718723050683" order="4" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForFinanceIncomeCost" xlink:label="ifrs-full_AdjustmentsForFinanceIncomeCost_637181718723050683" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="ifrs-full_AdjustmentsForFinanceIncomeCost_637181718723050683" order="5" use="optional" weight="-1" priority="3" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForSharebasedPayments" xlink:label="ifrs-full_AdjustmentsForSharebasedPayments_637181718723050683" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="ifrs-full_AdjustmentsForSharebasedPayments_637181718723050683" order="6" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains_637181718723050683" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains_637181718723050683" order="7" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_AdjustmentsForReclassificationFromHedgingReserve" xlink:label="manu_AdjustmentsForReclassificationFromHedgingReserve_637181718723060619" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="manu_AdjustmentsForReclassificationFromHedgingReserve_637181718723060619" order="8" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_637181718723060619" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_637181718723060619" order="9" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_AdjustmentsForDecreaseIncreaseInPrepayments" xlink:label="manu_AdjustmentsForDecreaseIncreaseInPrepayments_637181718723060619" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="manu_AdjustmentsForDecreaseIncreaseInPrepayments_637181718723060619" order="10" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_AdjustmentsForDecreaseIncreaseInAccruedRevenueOfContractAssets" xlink:label="manu_AdjustmentsForDecreaseIncreaseInAccruedRevenueOfContractAssets_637181718723060619" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="manu_AdjustmentsForDecreaseIncreaseInAccruedRevenueOfContractAssets_637181718723060619" order="11" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_637181718723060619" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_637181718723060619" order="12" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_637181718723070639" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_637181718723070639" order="13" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncome" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncome_637181718723070639" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncome_637181718723070639" order="14" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables_637181718723070639" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables_637181718723070639" order="15" use="optional" weight="1" priority="2" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/DisclosureFinancialRiskManagementHedgingActivitiesDetails" xlink:type="extended" xlink:title="42801 - Disclosure - Financial risk management - Hedging activities (Details)">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2019-03-27/full_ifrs/full_ifrs-cor_2019-03-27.xsd#ifrs-full_NetDebt" xlink:label="ifrs-full_NetDebt" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_UnhedgedForeignCurrencyBorrowings" xlink:label="manu_UnhedgedForeignCurrencyBorrowings_637181718723080694" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NetDebt" xlink:to="manu_UnhedgedForeignCurrencyBorrowings_637181718723080694" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_HedgedFutureForeignCurrencyRevenues" xlink:label="manu_HedgedFutureForeignCurrencyRevenues_637181718723080694" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NetDebt" xlink:to="manu_HedgedFutureForeignCurrencyRevenues_637181718723080694" order="2" use="optional" weight="1" priority="3" />
  </calculationLink>
  <calculationLink xlink:role="http://www.manutd.com/role/DisclosureContingentLiabilitiesAndContingentAssetsDetails" xlink:type="extended" xlink:title="42901 - Disclosure - Contingent liabilities and contingent assets (Details)">
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_ContingentAdditionalFeesPayable" xlink:label="manu_ContingentAdditionalFeesPayable" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_ContingentAdditionalFeesPayableFirstTeamSquad" xlink:label="manu_ContingentAdditionalFeesPayableFirstTeamSquad_637181718723080694" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="manu_ContingentAdditionalFeesPayable" xlink:to="manu_ContingentAdditionalFeesPayableFirstTeamSquad_637181718723080694" order="1" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="manu-20191231.xsd#manu_ContingentAdditionalFeesPayableOther" xlink:label="manu_ContingentAdditionalFeesPayableOther_637181718723090643" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="manu_ContingentAdditionalFeesPayable" xlink:to="manu_ContingentAdditionalFeesPayableOther_637181718723090643" order="2" use="optional" weight="1" priority="2" />
  </calculationLink>
</linkbase>
