The 22 year-old will kickoff tests on Monday with the Eredivisie outfit.
Borthwick-Jackson still has a year to run on his contract, but Heerenveen are banking on United releasing him should he do enough to win an offer.
He spent last season on-loan with Scunthorpe United.
Borthwick-Jackson made his debut for United in the 2014/15 season under then manager Louis van Gaal. He has subsequently been loaned to Wolverhampton Wanderers, Leeds United and also Scunthorpe United.
Need a VPN? Or seeking to switch? Then support Tribal Football by clicking here to sign up with our official partners NordVPN. Not only will you receive the best VPN experience, but also great discounts by signing up via Tribal Football. Thanks for your support!