Everton have been charged with an additional breach of the Premier League’s profit and sustainability rules, with Nottingham Forest also accused of a breach.
In November, Everton were deducted 10 points after an independent commission found them to have breached the competition’s financial rules over a four-year period ending at the culmination of the 2021-22 season.
Following a five-day hearing in October, the commission determined Everton had exceeded the competition’s maximum loss of £105million for that period – which was extended by one year to account for the financial impact of the COVID-19 pandemic – by £19.5m.
The club expressed shock at the scale of the punishment, which is the largest points deduction in Premier League history – and launched an official appeal in December.
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The deduction plunged the Toffees into a relegation battle, though they have since recovered to sit one point clear of Luton Town, who currently occupy the final place in the bottom three.
However, they now face the possibility of an additional penalty after being accused of breaching the rules again across the period running to the end of last season.
They are not the only club facing a major sanction, with Forest also charged with exceeding the maximum allowed loss over the same period after all top-flight clubs were asked to submit their 2022-23 accounts by December 31, 2023.
Forest have spent heavily since their promotion back to the top flight in 2022, with owner Evangelos Marinakis sanctioning a total transfer outlay of around £250m on 42 players.
Were Forest to receive a points deduction identical to that given to Everton for their first breach, it would plunge them to 19th in the Premier League table on 10 points, above only Sheffield United.
Both clubs will now be referred to independent commissions after the introduction of new guidelines aimed at fast-tracking cases, which were brought in to ensure punishments such as points deductions could be applied before the end of the season.
