Everton and Nottingham Forest have been charged with breaches under the Premier League’s profitability and sustainability rules.
It comes in addition to Everton being deducted 10 points last November – the largest sanction in the league’s history – which the Toffees labelled as “wholly disproportionate and unjust”.
The club are already appealing against the severity of that punishment for their overspending in the three-year period up to the end of the 2021-22 season.
If the new breaches are proven, Everton and Nottingham Forest face the threat of points deductions, or fines.
The Premier League said the two clubs have been charged after “sustaining losses above the permitted thresholds for the assessment period ending season 2022/23” and both have been referred to an independent commission which will determine the appropriate sanction.
Nottingham Forest and Everton have 14 days to submit their formal answers to the complaints.
Premier League clubs are permitted to lose a maximum of £105m over a three-year period (£35m a season).
In a statement, Everton said the breach relates to a period which covers the seasons 2019/20, 2020/21, 2021/22 and 2022/23.
The club said it includes the financial periods 2019/20, 2020/21 and 2021/22 for which Everton have already received a 10-point sanction.
They added: “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.”
Everton claimed “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.”
In a statement, Nottingham Forest said they intend “to continue to cooperate fully with the Premier League on this matter and are confident of a speedy and fair resolution”.
Sky Sports News chief reporter Kaveh Solhekol explained the “Premier League has a new fast-track, streamlined profitability and sustainability process” – which is why clubs today found out if they had broken the rules.
“The reason it’s been done so quickly is that, in the past, many people have complained how long these cases drag on; clubs can potentially be deducted points for something they’ve done wrong three or four seasons ago,” he said.
“The Premier League have responded to that criticism, and that’s why we’re seeing a faster process.”
The Premier League said in a statement: “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. 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.”