Three Lions skipper is expected to be demoted for Tuesday's World Cup qualifier in Ljubljana.
Jordan Henderson says the Tottenham Hotspur man is ideal suited to the number 10 position.
Rooney, 30, was booed by a section of the Wembley crowd during England's 2-0 win over Malta.
The caretaker boss refuses to drawn on Jose Mourinho's belief Rooney is unsuitable for holding role.
This is the fifth time in four years HMRC has challenged Rooney's tax affairs.
Gary Cahill faces a late fitness test ahead of England's clash against Malta.
England are second in Group F behind Scotland on goal difference.
Rooney has been dropped from the United starting lineup by Mourinho.
Muaricio Pochettino already tried to sign him during last summer's transfer window.
The England captain insists his best position remains in midfield.
Teenager only made United debut in February, but has since shone for club and country.
Allardyce had said Rooney 'played wherever he wanted' in England's 1-0 win over Slovakia.
Manchester United skipper feels he is now better suited to a deeper role.
Rooney has featured in various roles since the start of the season.
Rooney has been retained as England captain by interim boss Gareth Southgate.
Ibrahimovic, 35, has scored four goals in seven Premier League appearances for United.
Rooney has been retained as the skipper by interim boss Gareth Southgate.
Teenager has made an amazing start to his career since his debut in February.
Wayne Rooney came on as a second-half substitute during United's win over Zorya.
Luke Shaw and Mkhitaryan expected to return for Stoke's visit to Old Trafford.
The Ukrainian minnows are relishing the opportunity to test themselves at Old Trafford.
Manchester United will definitely be without Luke Shaw and Henrikh Mkhitaryan for Group A clash.