FIFA announced on Monday that Warner had resigned as FIFA vice-president and quit all football activities, and the world governing body said as a result they had dropped all investigations into him and that "the presumption of innocence is maintained".

But a report of the ethics committee headed by Namibian judge Petrus Damaseb which provisionally suspended Warner and Bin Hammam on May 29 says there was "overwhelming" evidence that bribes had been paid to officials by FIFA member Mohamed Bin Hammam during his campaign for the presidency, and that Warner had facilitated this.

Damian Collins, the Tory MP who is campaigning for a reform of FIFA, told Press Association Sport: "This makes FIFA's claim that Jack Warner can be presumed innocent absolutely incredible. I believe Jack Warner should be made to answer these charges - it's not enough just for him to resign.

"This shows it was a big error of judgement by Sepp Blatter to call off the inquiry and cover this up.

"FIFA should also confirm that Mohamed Bin Hammam should not similarly be allowed to resign in return for having the investigation dropped."

The 17-page ethics committee document setting out their decision was faxed to Warner last week, on June 14, and three days later he informed FIFA he was resigning.

A copy of that report has now been obtained by the Press Association. It concludes that there was "compelling" evidence that Bin Hammam and Warner arranged a special meeting of the 25 members of the Caribbean Football Union (CFU) on May 10 and 11 in Trinidad and that, with their knowledge, cash gifts were handed over.

Statements from witnesses, described as "credible and correspondent" in the report, said they were handed brown envelopes each containing 40,000 US dollars. One of the witnesses, Fred Lunn from the Bahamas, photographed the cash before returning it.

Four witnesses stated that Warner told the CFU delegates on May 11 that the "money for the ''gifts'' allegedly distributed the day before had been apparently provided by Mr Bin Hammam", the document states.

Warner's evidence to the May 29 hearing is described as "mere self-serving declarations" and that he "failed to provide the FIFA ethics committee with a plausible explanation".

The report states: "The comprehensive, convincing and overwhelming evidence permits to conclude prima facie that the accused [Warner] has initiated and arranged a special meeting of the CFU member associations for Mr Bin Hammam.

"Furthermore on the occasion of this meeting it seems Mr Bin Hammam offered, at least indirectly and under the pledge of secrecy, to each of the member associations an envelope containing USD 40,000.

"The FIFA ethics committee is of the primary opinion that the accused [Warner] had knowledge of the respective payments and condoned them.

"It seems quite likely that the accused [Warner] contributed himself to the relevant actions, thereby acting as an accessory to corruption."

The report adds: "It appears rather compelling to consider the actions of Mr Bin Hammam constitute prima facie an act of bribery, or at least an attempt to commit bribery."

Bin Hammam said in a statement: "There is nothing I can say more than I deny the allegations and insist that I have not done anything wrong during the special Congress at Trinidad."

In a statement, Warner insists he "did not partake in the distribution of any cash gifts to my members" of the Caribbean Football Union and said he is the victim of an "ongoing malicious agenda".

The statement says: "I can only conclude that this development is part of an ongoing malicious agenda to destroy the cohesion which has made the Caribbean Football Union a factor to be reckoned with in FIFA affairs; and thus diminish CFU's significance in various areas of FIFA decision-making.

"Let me once again reiterate for the sake of those with hidden agendas; I, Jack Warner did not partake in the distribution of any cash gifts to my members."