According to Sky Sports, Chairman Daniel Levy of Tottenham won’t let Harry Kane join a rival Premier League team.

Harry Kane’s future is more rumored after Tottenham stopped in the round of 16 Champions Leaguewith Conte likely to leave at the end of the season.
The Three Lions captain’s contract with Tottenham is valid until next summer, meaning that the next transfer window will be the best opportunity for the London Roosters to make money from their biggest asset.
MU was announced to identify Harry Kane as the number 1 target and is ready to turn this striker into the most expensive British player in history. Currently, the person holding the record is Jack Grealish after Man City spent £ 100 million to bring the England midfielder from Aston Villa.
However, the source confirmed, Tottenham will not let MU have the opportunity to do that. Even, they would rather watch Harry Kane go free next summer than have to watch him play for the opponent Premier League.

Thus, if leaving Tottenham at the end of the season, the England striker can only go abroad to play football.
Sources added, Tottenham’s goal is still to find a way to keep Harry Kane in the negotiations expected to take place in the near future. However, this is not easy when season after season they are all empty-handed, making Kane extremely disappointed.
In 2021, Man City failed to pursue Harry Kane, despite the England captain openly wanting to play at the Etihad.