Newcastle United midfielder Joe Willock admitted to Arsenal players the ball had gone out ahead of Anthony Gordon's winner last month.
The revelation was made as part of the report that saw Gunners manager Mikel Arteta cleared of FA charges after slamming the officiating in the aftermath.
Gordon's winner needed three VAR checks and in the independent report, it was revealed Willock told his former Arsenal teammates that the ball had gone out before he crossed.
The VAR checks took over six minutes before confirming Gordon's goal - sparking Arsenal fury.
VAR had checked Willock's cross and declared the ball was alive at all times.