Sheffield United rivals Everton and Nottingham Forest risk points deduction after Premier League charges

Two of Sheffield United's Premier League relegation rivals have been charged for breaching the league's profit and sustainability rules. Everton and Nottingham Forest are the club's who have been sanctioned and there's a chance that both clubs could be handed points deductions.

Everton have already been docked 10 points this season due to a breach in financial rules, something that are appealing, but this is their second charge of the season and they are now at risk of seeing more points taken away, which could prove to be detrimental in their battle against the drop. The fresh charges relate to the clubs' accounts for the assessment period which ended with the 2022-23 season.

Forest and Everton have been referred to an independent commission, who will review the cases before any punishment is decided. As it stands, Everton currently sit 17th in the Premier League table, eight points above the Blades, while Forest are 15th, 11 points better off than United, who prop up the league.

A statement from Nottingham Forest read: "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."

Everton added: "Everton Football Club acknowledges the Premier League’s decision to refer a breach of Profit & Sustainability rules (PSR) for the assessment period ending with the 2022/23 season to an independent Premier League commission.

"This relates to a period which covers seasons 2019/20, 2020/21, 2021/22 and 2022/23. It therefore includes financial periods (2019/20, 2020/21 and 2021/22) for which the Club has already received a 10-point sanction. The Club is currently appealing that sanction.

"The Premier League does not have guidelines which prevent a Club being sanctioned for alleged breaches in financial periods which have already been subject to punishment, unlike other governing bodies, including the EFL.

"As a result - and because of the Premier League’s new commitment to deal with such matters “in-season” - the Club is in a position where it has had no option but to submit a PSR calculation which remains subject to change, pending the outcome of the appeal.

"The Club must now defend another Premier League complaint which includes the very same financial periods for which it has already been sanctioned, before that appeal has even been heard.

"The Club takes the view that this results from a clear deficiency in the Premier League’s rules. 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."