Nottingham Forest and Everton facing points deduction after being charged by Premier League over alleged breach of spending rules

Everton, who had already been hit with a 10-point deduction by the Premier League, are facing more sanctions after being hit with a fresh charge of breaching Profit & Sustainability rules (PSR). Forest are also in trouble after reporting losses that exceed the amount permitted by the Premier League.

Both cases relate to accounts provided for last season, which were submitted to the Premier League on December 31.

In a statement, the Premier League said: "Everton FC and Nottingham Forest FC have each confirmed to the Premier League that they are in breach of the League’s Profitability and Sustainability Rules (PSR). This is as a result of sustaining losses above the permitted thresholds for the assessment period ending Season 2022/23.

"In accordance with Premier League Rules, both cases have now been referred to the chair of the Judicial Panel, who will appoint separate Commissions to determine the appropriate sanction.

"Commissions are independent of the Premier League and member clubs. The proceedings are heard in private with the Commissions’ final decisions made public on the Premier League’s website. The League will make no further comment until that time."

Everton acknowledged the charge but pointed to the 10-point penalty already imposed, arguing that the new charge relates to the same financial period. A strongly-worded statement concluded: "Everton can assure its fans that it will continue to defend its position during the ongoing appeal and, should it be required to do so, at any future commission - and that the impact on supporters will be reflected as part of that process.”

In a shorter statement, Forest struck a more cooperative tone: "Nottingham Forest acknowledges the statement from the Premier League confirming that the club has today been charged with a breach of the league’s Profitability and Sustainability Rules.

"The club intends to continue to cooperate fully with the Premier League on this matter and are confident of a speedy and fair resolution."

An independent commission will meet in the coming months with a verdict to be delivered before the season ends. According to the Premier League, any appeals process must be concluded by May 24, a week after the Premier League's final round of fixtures, a scenario which opens up the the possibility that several clubs' fate may be decided after the season has finished.