The implications for the England midfielder could be serious if FIFA do decide from the referee’s report that he was guilty of making the gesture to one of the match officials.
When TV images appeared to catch the Barcelona striker swearing at the officials during Argentina’s match against Chile in March, FIFA initially banned him for four matches and fined him £8,100 for “having directed insulting words” at an official.
For Alli, that would mean missing England’s final two qualifiers against Lithuania and Slovenia next month and also – provided Gareth Southgate’s side qualify automatically for the World Cup finals – the first two group games in Russia next summer.
FIFA are unlikely to differentiate much between gestures and words but if referee Clement Turpin does include reference to the 70th minute act in his report, the French official will be under pressure to explain why he did not send him off instantly.
Alli’s own explanation was that it was banter between himself and former Tottenham team-mate Kyle Walker.
“Just to clarify, the gesture was a joke between me and my good friend Kyle Walker,” the 21-year-old wrote on Twitter.
“Apologies for any offence caused.”
That element of doubt, without the direct evidence of the officials, could be key to Alli’s situation.
The Argentinian FA successfully appealed Messi’s initial punishment after FIFA admitted “the evidence available was not sufficient to establish” an infringement had occurred.
TV pictures alone, without the full context of the gesture are unlikely to constitute proper proof.
However, Alli could still be fined by FIFA if the authorities decide to press a lesser charge of bringing the game into disrepute.