Gascoigne became a cult hero at Spurs after four successful years at White Hart Lane and he then went on to achieve similar status at Lazio after moving to the Italian capital in 1992.
The affection with which he is remembered by the Italian club prompted the club's general manager Maurizio Manzini to immediately invite the 45-year-old to this Thursday's encounter between the two sides when they were drawn together in Group J in August.
But Gascoigne looks set to miss the game as he has already been booked to speak at an event at the Concorde Club in Eastleigh, Southampton, the day after the match.
A spokesperson for Gascoigne's management company A1 said: "As far as we know he is not going (to the match). He is working for us on the 23rd at a public speaking function in Southampton so we don't think he will go (to Rome)."
Gascoigne declined an invite to September's reverse fixture at White Hart Lane due to "personal reasons".
Gascoigne, who played 57 times for his country, was regarded as the most skilful English player of his generation.
The former Newcastle and Rangers star has struggled to deal with alcohol problems since retirement but his agent said this summer that he had embarked on a health drive.
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