Hunter Biden has offered to change his not guilty plea in his tax evasion case, his lawyer told the BBC, just moments before the trial was set to begin on Thursday.

He had previously denied prosecutors’ accusations that he intentionally avoided paying $1.4m (£1m) in income tax between 2016-2019.

His last-minute reversal, announced in a Los Angeles courtroom as jury selection was about to get under way, could lead to his second criminal conviction this year.

It will need to be accepted by the judge, and the court is adjourned until 11:00 local time (19:00 BST).

The president’s son would submit what is known as an Alford plea, his lawyer told the BBC’s US partner CBS, a rare form of plea that means a defendant can maintain their innocence while accepting a guilty verdict and sentence.

The government is currently reviewing the law on the issue. Prosecutors told CBS it was the first they were hearing of a plea change.

The president’s son had previously sought to toss out the case, arguing that the justice department’s investigation was motivated by politics and he was selectively targeted because Republican lawmakers are working to impeach his father.

Biden was found guilty of charges related to gun possession and drug use in June, becoming the first son of a sitting US president to be criminally convicted.

This is a developing story. More updates to follow.