In the full written reasons for Maguire’s ban published by the FA, Donohue said the United defender approached him as he was leaving the field “and shouted ‘You’re a joke. You’re all a f—— joke’”.
Maguire denied in his written submission that he had directed the words towards Donohue or any of the other match officials present.
“As I left the field of play following my dismissal I said something along the lines of ‘It is a f—ing joke’,” Maguire said. “I am certain that I did not call the fourth official or any match official a joke or use any form of insult.”
United team-mate Joshua Zirkzee, who was warming up in close proximity at the time, also gave evidence to the commission and said he was “confident that Harry did not call the fourth official or any other match official a joke”.
When Maguire’s version of events was put to Donohue, the fourth official admitted there was a possibility that he had “either misheard or mis-recollected” his claim that the United defender told him “You’re a joke”.
But Donohue insisted he remembered hearing “with certainty” Maguire say “You’re all a f—— joke” and recalled “thinking that the comment was aimed collectively at the group of officials”.
Maguire said he was “extremely frustrated” to have a penalty awarded against him and be sent off when United had earlier been denied a spot-kick.
However, he acknowledged in his evidence that he had acted inappropriately and apologised for saying what he did, with the commission revealing that and his good prior disciplinary record spared him a two-match ban and larger fine.
If Martínez’s appeal is unsuccessful and United are missing their three main centre-backs against Chelsea, Carrick could be forced to pair youngsters Leny Yoro and Ayden Heaven – who are 20 and 19 respectively – in central defence.
Kobbie Mainoo also missed the Leeds game through injury and it remains to be seen if the England midfielder is fit enough to play at Stamford Bridge.
United, in third, are currently seven points clear of Chelsea. Victory would mean they open up a 10-point gap to the team currently occupying sixth spot, outside the five Champions League positions.