The initial trial was called off and a jury dismissed earlier this year after Carl Rogberg fell seriously ill close to a verdict being delivered.

The Serious Fraud Office (SFO) said in a brief statement on Friday that "a date for the next hearing will be set in due course".

It added it had formally sought in a written request to court authorities that Rogberg, Christopher Bush and John Scouler face a retrial.

The three had all pleaded not guilty to fraud and false accounting, after Tesco overstated profits in 2014.

Tesco, which is Britain's biggest retailer and world's third largest supermarket group, escaped prosecution but was hit with £235 million ($324 million, 263 million euros) in fines and costs, including compensation for investors.