Second points deduction for Everton imminent! Toffees expecting punishment for Premier League rules breach with Nottingham Forest also set to be charged

The Athletic reports that Everton and Nottingham Forest both expect to be referred to an independent commission over breaches of the league's profit and sustainability rules, and are likely to be notified of any official action on Monday. Everton were docked 10 points earlier this season and could face a second points deduction or a fine, while Nottingham Forest are now also at risk of being deducted points.

Clubs are allowed to lose a maximum of £105 million ($134m), or £35m ($44m) over a three-year period. Everton and Forest are both expected to fight any sanctions.

Everton are already appealing their initial points deduction and the report states they are likely to cite the construction of their new Bramley-Moore Dock Stadium as a major reason for the excess expenditure. Forest, by comparison, lost £61m over three seasons, lower than the £105m figure, although that is due to their participation in the Football League prior to their promotion. The key figure appears to be their £35m loss last season, which does exceed the Premier League's limit.

Neither club can really afford any kind of points deduction. Everton are currently 17th in the Premier League table, with 17 points. They are only one point clear of 18th-placed Luton, and another 10-point deduction would see them drop to 20th, below Sheffield United, who have just nine points.

Forest, by comparison, are 15th with 20 points. They are four points clear of Luton.

The two clubs will await the Premier League's official word. Both are likely to then launch robust legal challenges against any action, particularly if they are docked points.