The Daily Mail says Defoe was accompanied only by his mother Sandra during his negotiations with Spurs as he is still involved in a long-running legal dispute with his former agent Sky Andrew.
However, the code of conduct introduced by the FA requires relatives who are representing players in transfer deals to register with Soho Square before they begin work - and the FA's compliance department have had no correspondence or details about Sandra Defoe, who was also alongside her son when he joined Portsmouth from Spurs a year ago.
The FA are likely to turn a blind eye. They say the new regulation to monitor relatives was brought in to prevent incidents such as the disruption caused by Nicolas Anelka's brothers Claude and Didier, both unlicensed agents, when the striker split from Arsenal rather than to stop mothers looking after their sons' interests.
Spurs say Defoe represented himself in the talks and his mother was there as a friendly adviser.