The 51-year-old resides in a £9.2m mansion with his wife and Spice Girl, Geri Halliwell-Horner, in the village of Marston Saint Lawrence, near Banbury.
Mr Horner was relieved of his Red Bull team principal role last month after 20 years of service, seeing him pocket a reported £80m payout in the process.
READ MORE: Formula 1 icon sent his bank details to Christian Horner after £80m payout
Current Ferrari team principal Fred Vasseur.
The 51-year-old had been team principal at Red Bull since 2005, overseeing eight drivers’ world championships and six constructors’ titles.
In a report earlier this month by the Daily Mail, Mr Horner was reportedly “being wooed by Ferrari as well as being in talks with other teams”.
Rumours of the former Red Bull man joining Ferrari have intensified in recent weeks despite existing boss Fred Vasseur only recently signing a new contract.
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Now, it is said that the Frenchman could lose his job after a vote of no confidence was triggered, potentially leaving the role available to Mr Horner.
Planet F1 reports: “John Elkann, the Ferrari chairman, was forced to issue a vote of confidence in Vasseur, less than three months after rewarding him with a new multi-year contract.
“Yet with the team’s woes persisting, and media opinion turning against Vasseur, it seems he remains on borrowed time at Maranello.”