The Premier League will issue disciplinary charges on Tuesday against any clubs who have broken their financial rules for the 2021-2024 reporting period.

Clubs who had recorded losses for the first two seasons of the latest three-season cycle were required to submit their accounts for the year ending June 2024 to the Premier League by December 31 2024.

The latest rolling period covers seasons 2021/22, 2022/23 and 2023/24.

Any clubs served with a complaint by the Premier League on Tuesday will have 14 days to respond.

An independent commission will then hear the case during a 12-week period.

That would also allow time for an appeal – if required – before the May 24 cut-off point at the end of the season.

Both Everton and Nottingham Forest were charged last January with breaching Profit and Sustainability Rules [PSR], which dictate that clubs are in breach if they exceed the maximum permitted losses of £105m over three seasons, a figure which is reduced by £22m for any of those seasons spent outside the Premier League.

Those charges were in relation to their 2022-23 accounts and were fully heard within the final months of last season under the league’s ‘standard directions’ for PSR breaches, with Everton docked two points and Forest four.

Everton had also been docked 10 points in November 2023 for a PSR breach for the period ending with their 2021-22 accounts, a sanction which was reduced to six points on appeal last February.

Investment in infrastructure, academies, charity foundations and women’s football are all items which can be treated as ‘add backs’ in a club’s PSR calculation and do not count towards the £105m loss figure.

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