The FTSE 100 <.FTSE> index is seen opening down 13 to 20 points, or as much as 0.3 percent lower, on Tuesday, according to financial bookmakers, retreating from Monday's six-month closing high after Greece's debt swap negotiations suffered a blow, raising the prospect of a disorderly default.

Euro zone finance ministers on Monday rejected an offer made by private bondholders to help restructure Greece's debts, sending negotiators back to the drawing board.

The UK benchmark index ended up 54.01 points at 5,782.56 on Monday, its highest close since July 29.

U.S. stocks finished almost flat as investors took a break from a recent rally, awaiting earnings from bellwethers such as Apple later in the week.

On the domestic data front, the latest borrowing figures for the government will be released at 9:30 a.m., with December's PSNB expected at 12.20 billion pounds, down from 15.23 billion pounds the month before. Excluding financial intervention, December's PSNB is forecast at 14.90 billion pounds, down from 18.09 billion pounds in November.

There is no major economic data due to be released in the United States on Tuesday.

(Editing by Mike Nesbit)