A statement issued by PGMOL reads:
"PGMOL acknowledge a significant human error occurred during the first half of Tottenham Hotspur v Liverpool.
"The goal by Luiz Diaz was disallowed for offside by the on-field team of match officials. This was a clear and obvious factual error and should have resulted in the goal being awarded through VAR intervention, however, the VAR failed to intervene. PGMOL will conduct a full review into the circumstances which led to the error."