The 20-year-old is among the most high-profile absentees in a side that includes eight of the players who started in England's disastrous 2-1 loss to Iceland in the first knockout round of Euro 2016 just over two months ago.
Alli admitted earlier this week that he might lose his favoured role to England's record goalscorer.
“Everyone likes a bit of competition, I'm going to keep working hard and I will be happy to play anywhere for the country," Alli told Standard Sport.
“I'm young and would like to play anywhere, if the manager chooses Wayne to play in the number 10 role then that's not my decision to make. I will take it and keep working hard. I'm not really bothered where he puts me, I'm just happy to be out there to help my country."