Substitute Cauley Woodrow scored the winner deep into added time as Luton reached the fifth round of the FA Cup for only the second time in 11 years with a 2-1 victory over Everton.

The additional five minutes indicated had already passed when a goalmouth scramble at a corner saw Woodrow convert from close range after Arnaut Danjuma’s clearance had rebounded off him.

It spared the blushes of Hatters goalkeeper Tim Krul, whose error looked like allowing the hosts to escape with a replay in a tie distinctly lacking in magic for the majority.

The Netherlands international let Jack Harrison’s long-range shot squirm from his grasp and trickle over the line to cancel out Vitalii Mykolenko’s contentious first-half own goal.

Everton’s back-up goalkeeper Joao Virginia, man of the match in their third-round replay victory over Crystal Palace 10 days ago, had kept them in the game with two crucial saves while Nathan Patterson also cleared a shot off the line.

Perhaps expectations should have been lowered for a tie between the Premier League’s 17th and 18th-placed teams, both of whom have their focus on avoiding relegation, but Everton failed to make home advantage count with an uninspiring performance.

Everton started Beto in place of the injured Andre Gomes, their match-winner against Palace, for only his sixth start of the season in a switch to 4-4-2.

While the big front man was full of enthusiasm, any hope he could quickly dovetail with Dominic Calvert-Lewin was soon dispelled as the pair barely linked up with each other and frequently found themselves in the same area challenging for the same ball.

In the one time they did manage to pick each other out, Beto placed a low shot wide from the edge of the penalty area when Calvert-Lewin should probably have slipped in Harrison.

Luton were better, but not hugely, with Elijah Adebayo heading wide Carlton Morris’ hanging cross and former Toffees midfielder Ross Barkley’s shot was headed away by James Tarkowski.

When they eventually took the lead five minutes before half-time it was not without a whiff of controversy because Calvert-Lewin overcommitted trying to attack Alfie Doughty’s inswinging ball and Barkley’s helping hand ensured momentum carried him to the ground.

The ball dropped into the space behind him where Mykolenko, under pressure from Reece Burke, deflected it down inside the near post and there was no VAR ruling over Barkley’s intervention.

Everton’s equaliser came 10 minutes after the break from their one real moment of attacking quality as Beto’s cross-field pass picked out Harrison, who showed a deftness of touch he lacked for most of the game to trap and cut inside, and Krul’s weak save contributed the assist.

Either side of that Virginia displayed his growing confidence deputising for the rested Jordan Pickford, denying Morris’ header and then getting the faintest of fingertips to Adebayo’s shot across him after the Luton forward had taken advantage of Jarrad Branthwaite’s slip to create a two-on-one.

However, team-mate Andros Townsend, to his right, had good justification for wondering why he did not receive the pass but when the former Everton winger took matters into his own hands to skip past Tarkowski and Virginia, Patterson cleared Morris’ shot off the line.

Beto’s shot was deflected wide by Burke but with the seconds running out Woodrow pounced.

Clubs’ desire to avoid tough sanctions for financial rule breaches could be a big factor in the spectacular drop in Premier League transfer spending this month, a football finance expert has said.

Financial services firm Deloitte has told the PA news agency that by January 23 last year £435million had been spent by the 20 top-flight clubs – 10 times more than by the same date this year.

Spending reached a record £815m by the end of the January 2023 window, but so far this month Tottenham’s purchase of Romania defender Radu Dragusin from Genoa for a reported £26.7m is one of a small number of permanent deals to have been completed, with loan moves dominating.

The relative quiet comes following a 10-point deduction imposed on Everton in November by an independent commission for breaching the Premier League’s profitability and sustainability rules (PSR). The commission found the club had acted “irresponsibly” and concluded they “overspent”, largely on the purchase of new players.

Everton expect to learn the outcome of their appeal against that sanction by the end of next month, but were referred to an independent commission again earlier this month, along with Nottingham Forest this time, for breaching PSR in the period ending last season. Those cases should be resolved before the end of this season under a new fast-track process agreed by the clubs.

Tim Bridge, lead partner in Deloitte’s Sports Business Group, told PA: “It would be remiss not to talk about the impact (on transfer spending) of some of the regulatory moves that the Premier League has made and the independent bodies that work with the Premier League have made to really focus on how the Premier League is governed.

“You look at what’s happened with Everton, you look at what’s happened with Nottingham Forest, obviously there are ongoing investigations with other clubs as well.

“That will, I expect, have driven an underlying caution and also a real need to ensure that any value in the transfer market is as good as it possibly can be.”

Bridge did not rule out a “late flurry” of activity in the final week of the window but added: “I do think that some of those deals that maybe we’re used to seeing earlier in the window are either not being considered because of the regulatory challenge and the need to be compliant, which is a good thing, but also that element of the selling club really wanting to make sure that it drives the absolute value (of their players).”

What the papers say

Al-Nassr are planning to offer Manchester United a pair of “audacious” bids for midfielder Casemiro and defender Aaron Wan-Bissaka, the Daily Mail reports, in the wake of the Tottenham’s refusal to offload Emerson Royal to the Saudi league outfit.

Also from the Mail, Lyon are said to be targeting winger Arnaut Danjuma in the transfer window, as apparently the 26-year-old’s parent club Villarreal have become frustrated at his lack of game time while on loan at Everton.

According to the Sun, Manchester Untied are leading the race to sign Bologna’s Dutch forward Joshua Zirkzee despite interest from Arsenal.

Social media round-upPlayers to watch

Victor Osimhen: The 25-year-old has hinted that he is ready to leave Napoli, with Chelsea, Manchester United, and Real Madrid keen on the Nigerian, 90 Min reports.

Antonio Nusa: Newcastle are considering hijacking Tottenham’s proposed move for Club Bruges’ teenage forward, with Football Insider claiming he is seen as a direct replacement for Miguel Almiron who may leave Tyneside for Saudi side Al-Shabab.

Karim Benzema: Chelsea are interested in signing the 36-year-old French forward from Al-Ittihad, claims the Guardian.

What the papers say

Manchester United are keen to offload embattled winger Jadon Sancho in a permanent deal, putting the England international – currently on loan at Borussia Dortmund – on offer to Saudi clubs for around £50million, the Evening Standard reports.

The club have also opened offers up for Brazil winger Antony, to Saudi sides for a similar price tag, writes the Standard, as United look to claw back some of the heavy investment they made in the two 23-year-olds.

West Ham are inching closer to striking a deal for Manchester City midfielder Kalvin Phillips, however the Daily Mail reports that there may be some late interest from Juventus in the 28-year-old England international.

Social media round-upPlayers to watch

Kieran Trippier: Newcastle are demanding that Bayern Munich pay a fee of around £12million for the 33-year-old England full-back who is open to moving to the German giants, says Sky Sports.

Armando Broja: West Ham’s hopes of signing the Albania forward in the January transfer window look slim, as Football Insider reports that Chelsea want at least £50million for the 22-year-old.

Abdoulaye Doucoure: The Everton and Mali midfielder is understood to be a target for Saudi side Al-Ettifaq, writes the Guardian.

Sheffield United’s loan swoop for Mason Holgate has collapsed after Everton’s last-minute demand for a bigger fee.

The Toffees wanted the Blades to pay £250,000 after it was agreed the defender’s loan at Southampton would be cancelled and he would move to Bramall Lane, the PA news agency understands.

United had also agreed to cover a portion of the 27-year-old’s wages but fourth-bottom Everton wanted a late payment as the Blades are Premier League relegation rivals.

It saw the deal fall through – despite Holgate travelling to Yorkshire for a medical – and it remains to be seen if the move can be resurrected.

He remains at St Mary’s, although Southampton are open to cancelling his loan this month.

Holgate has only made six appearances for the Saints this season and has not featured in the Sky Bet Championship since October, with Russell Martin’s side on a record-equalling 20-game unbeaten run in all competitions.

Blades boss Chris Wilder revealed his frustrations at failing to make any further additions before they host West Ham on Sunday.

They have only signed Ben Brereton Diaz on loan from Villarreal in their battle against relegation, with the club bottom on just nine points.

Wilder says he would not have asked his board for reinforcements if he thought there was no chance of avoiding the drop.

“Hopefully a couple more before the window shuts will make us stronger,” Wilder said. “We will be in a better place when the window shuts.

“We are quite frustrated because we felt we could have got them in for the weekend, the deadline was 12pm today but we have worked very hard in identifying a couple of potential signings coming in before next week.

“I always knew it wasn’t going to be a huge window in terms of big numbers coming in. Two or three was the targeted number and I believe we will reach the targets.

“I wouldn’t have asked the club to make those decisions if I didn’t think there was any fight left in us.

“There is definitely a huge fight left in myself and I have seen that in the players. If I didn’t think that I would say to the board, ‘Keep your powder dry and we’ll plan for another season in a different division’.

“That might still happen but it won’t be through a lack of fight and commitment.”

Blades skipper Anel Ahmedhodzic has been linked with a move to Napoli, but Wilder says there has been no bid.

“I have spoken to Anel about it, he is a grounded individual and he loves playing for Sheffield United,” he said. “I don’t think speculation is a bad thing.

“You’d rather be talked about than not talked about. It is speculation, I have not been told from above that there is a potential deal in the offing, it is noise.”

Crystal Palace manager Roy Hodgson had no regrets about his decision to protect the likes of Eberechi Eze for Saturday’s Premier League trip to Arsenal after substituting his star player in their FA Cup exit at Everton.

Trailing 1-0 to Andre Gomes’ brilliant first-half free-kick, Hodgson took off Eze – their most dangerous player – Tyrick Mitchell and Nathaniel Clyne after 64 minutes, with Jefferson Lerma and Odsonne Edouard following seven minutes later.

Eze’s withdrawal brought chants of, “You don’t know what you’re doing” from visiting fans but Hodgson said the way they finished they game, forcing Everton back-up goalkeeper Joao Virginia into a couple of good late saves, proved there was nothing wrong with his decision.

Asked whether he understood supporters’ frustrations he said: “Absolutely. We had to think very carefully about it.

“I appreciate for the fans it is a long way to come. I would’ve been disappointed to see Eze come off as he is one of our best players but I would have been equally disappointed if he had played another 35 minutes, got injured and put himself out for Arsenal.

“In the last 30 minutes of the game we had three or four goal chances. I thought this was a day when we deserved better than a defeat.

“The major point for us is that we get home at 2am and at 12.30 we play Arsenal on Saturday so that was our problem.

“I was able to at least spare three of the very important players for the weekend after 60 minutes and another couple after 70 minutes.

“We should be in a slightly better position to confront Arsenal because that will be a vitally-important game.”

On a fifth failure to get beyond the third round in eight years, Hodgson added: “It’s our own fault.

“If we had wanted to progress in the cup serenely we would have won the game at home. We didn’t, we drew 0-0 which forced us into a replay.”

Gomes’ goal was his first at Goodison Park in almost five years but it required an impressive performance from Virginia for Everton to progress to a home tie against fellow Premier League strugglers Luton.

Boss Sean Dyche revealed Abdoulaye Doucoure, just back after missing five matches with a hamstring problem, will be sidelined again after injuring the hamstring in his other leg against Aston Villa on Sunday.

Match-winner Gomes played in Doucoure’s position against Palace, but Dyche admits it is not his natural position.

“We know Gomes has had a really up and down time with injuries,” he said.

“I said to him when he came back (in pre-season) I can see him being part of what we do as he was unsure at that time about whether he was going to be here or not.

“We know he can play and it is finding the right spot for him. I don’t think he is true number 10 but we know he can deal with the ball in there and he found his way into the game.”

On Virginia, who also did well in the original tie, Dyche added: “I think he has moved on a long way this season.

“He made clear decisions, made a good save in the first half (from Mitchell) and then the one at the end (from Jeffrey Schlupp) he gets across quick and makes a good save.”

A spectacular free-kick from Andre Gomes fired Everton into the fourth round of the FA Cup following a 1-0 replay win over Crystal Palace while Nottingham Forest needed extra time to see off League One Blackpool.

Gomes curled his shot over the wall and beyond Sam Johnstone three minutes before half-time for the only goal in more than three hours of football between the sides.

Palace were denied an equaliser at the death when Everton keeper Joao Virginia kept out an effort from substitute David Ozoh as the Toffees booked another all-Premier League tie at home to Luton.

Chris Wood scored an extra-time winner as Nottingham Forest overcame League One Blackpool 3-2.

The New Zealand striker tapped in a Ryan Yates cross to send the Premier League side through after a rip-roaring replay.

Andrew Omobamidele had marked his long-awaited Forest debut with the opening goal.

The Irish defender, who joined from Norwich for £11million almost five months ago, struck at the far post from a corner after 17 minutes.

Forest doubled their lead 50 seconds into the second half after Albie Morgan’s weak back-pass allowed Nicolas Dominguez to challenge Seasiders goalkeeper Daniel Grimshaw and the ball broke for Danilo to stroke home.

Morgan made amends with a superb half-volley from the edge of the area to pull one back and Blackpool equalised with 11 minutes left when a looping cross from Andy Lyons was met with a far-post header by Kyle Joseph to send the tie into extra time.

Wood’s 107th-minute goal means Forest will travel to Bristol City in round four.

Norwich are heading to Liverpool after coming from behind to beat Bristol Rovers 3-1.

Luke McCormick volleyed League One Rovers ahead but Gabriel Sara hauled the Canaries level.

Adam Idah fired Norwich into the lead from the penalty spot and Kenny McLean wrapped up the victory three minutes from full time.

Crystal Palace manager Roy Hodgson had no regrets about his decision to protect the likes of Eberechi Eze for Saturday’s Premier League trip to Arsenal after substituting his star player in their FA Cup exit at Everton.

Trailing 1-0 to Andre Gomes’ brilliant first-half free-kick, Hodgson took off Eze – their most dangerous player – Tyrick Mitchell and Nathaniel Clyne after 64 minutes, with Jefferson Lerma and Odsonne Edouard following seven minutes later.

Eze’s withdrawal brought chants of, “You don’t know what you’re doing” from visiting fans but Hodgson said the way they finished they game, forcing Everton back-up goalkeeper Joao Virginia into a couple of good late saves, proved there was nothing wrong with his decision.

Asked whether he understood supporters’ frustrations he said: “Absolutely. We had to think very carefully about it.

“I appreciate for the fans it is a long way to come. I would’ve been disappointed to see Eze come off as he is one of our best players but I would have been equally disappointed if he had played another 35 minutes, got injured and put himself out for Arsenal.

“In the last 30 minutes of the game we had three or four goal chances. I thought this was a day when we deserved better than a defeat.

“The major point for us is that we get home at 2am and at 12.30 we play Arsenal on Saturday so that was our problem.

“I was able to at least spare three of the very important players for the weekend after 60 minutes and another couple after 70 minutes.

“We should be in a slightly better position to confront Arsenal because that will be a vitally-important game.”

On a fifth failure to get beyond the third round in eight years, Hodgson added: “It’s our own fault.

“If we had wanted to progress in the cup serenely we would have won the game at home. We didn’t, we drew 0-0 which forced us into a replay.”

Gomes’ goal was his first at Goodison Park in almost five years but it required an impressive performance from Virginia for Everton to progress to a home tie against fellow Premier League strugglers Luton.

Boss Sean Dyche revealed Abdoulaye Doucoure, just back after missing five matches with a hamstring problem, will be sidelined again after injuring the hamstring in his other leg against Aston Villa on Sunday.

Match-winner Gomes played in Doucoure’s position against Palace, but Dyche admits it is not his natural position.

“We know Gomes has had a really up and down time with injuries,” he said.

“I said to him when he came back (in pre-season) I can see him being part of what we do as he was unsure at that time about whether he was going to be here or not.

“We know he can play and it is finding the right spot for him. I don’t think he is true number 10 but we know he can deal with the ball in there and he found his way into the game.”

On Virginia, who also did well in the original tie, Dyche added: “I think he has moved on a long way this season.

“He made clear decisions, made a good save in the first half (from Mitchell) and then the one at the end (from Jeffrey Schlupp) he gets across quick and makes a good save.”

Everton midfielder Andre Gomes’ first Goodison Park goal in almost five years settled a dreary FA Cup third-round replay against Crystal Palace.

With the temperature sub-zero the match did little to animate the 37,796 hardy souls in attendance but Gomes’ strike – the Toffees’ first from a direct free-kick in 197 games in a run dating back to August 2019 – was the one real highlight.

Gomes’ long stretch without a goal on home soil went back even further than Lucas Digne’s set-piece against Lincoln in the Carabao Cup in August 2019 but it was worth the wait.

Initially fouled by Jeffrey Schlupp 25 yards out the Portuguese took responsibility and curled a sumptuous effort over the wall and in off the post.

After three matches without a goal it was very much worthy of securing Everton a first third-round victory over top-flight opposition since they beat Sheffield Wednesday in 1988.

Palace’s winter break meant they had a free fortnight from the original tie – itself a drab goalless draw – to prepare. Everton, whose own break was eaten into by this replay, had three days.

Manager Sean Dyche made four changes from Sunday’s goalless draw with Aston Villa but two were enforced – Seamus Coleman and Abdoulaye Doucoure were both carrying knocks – while he rested goalkeeper Jordan Pickford.

His deputy Joao Virginia had arguably his best game in his five-year spell at the club with a string of good saves to keep a clean sheet.

Gomes was deployed in Doucoure’s position just behind the striker, bringing a more measured, less energetic approach which meant Dominic Calvert-Lewin was often left isolated.

The England striker, now more than 17 hours without a goal, had a chance early on but his near-post shot was turned behind by Sam Johnstone before watching a promising Jack Harrison cross float over his head.

Quality of the final ball was a frequent cause for consternation as it was almost always over-hit and that left Calvert-Lewin frequently chasing lost causes down the channels.

Palace, by contrast, had much better control in the final third and in Eberechi Eze a player whose direct running opened up opportunities, highlighted by him side-stepping Vitalii Mykolenko only to fail to properly test Virginia, while Schlupp flicked over a pass from Jefferson Lerma.

But Schlupp was to have a more pivotal role at the other end with his unnecessary bringing down of Gomes as he set off on a lone run towards the penalty area allowing the Portuguese to exact immediate revenge.

Virginia made a good save from Tyrick Mitchell to ensure their half-time lead and will have been delighted to see Eze was surprisingly taken off in the 65th minute, prompting chants to boss Roy Hodgson of “You don’t know what you’re doing” from the away fans.

However, they were almost proved wrong when Odsonne Edouard’s shot on the turn was well saved by Virginia.

Calvert-Lewin’s almost three-month wait for a goal continued when he flashed an angled shot across goal while Gomes’ replacement Lewis Dobbin had a header deflected wide.

But the final say went to Virginia who made two crucial saves in added time to secure a home tie against fellow Premier League strugglers Luton.

The Premier League risks losing the trust of fans over its handling of financial cases, an Everton supporters’ representative has said.

Everton face the threat of a further points deduction after being referred to an independent commission for the second time within 12 months this week for a breach of the league’s profitability and sustainability rules (PSR).

A PSR complaint against Nottingham Forest was also referred on Monday.

Everton were docked 10 points last November for the first PSR breach, and expect to learn the outcome of their appeal against that sanction by the end of February.

Julie Clarke, the secretary of the Everton fan advisory board, sat behind Premier League chief executive Richard Masters as he gave evidence to the Culture, Media and Sport select committee on Tuesday.

Everton and Forest could both be sanctioned before a hearing considering more than 100 charges against Manchester City has even taken place, and Clarke says she spoke to Masters after the hearing and took him to task over what she saw as the league’s lack of transparency over PSR matters.

“If he wants to say (other cases are) taking longer because there are different considerations, you have to tell people what those considerations are. Football fans are intelligent and articulate. They’re not fools. Only a fool would think that,” Clarke told the PA news agency.

“They need to be clear about what’s holding up the other clubs while they can investigate and sanction us, and then announce they’re holding another investigation with us and Nottingham Forest without announcing why other clubs that they’re investigating still haven’t had a hearing.

“I’ve never believed a club is too big to be relegated – if you play badly you should be relegated.

“But when there are intervening bodies coming in to expedite that process which are not transparent and seem unfair and disproportionate, then that’s where the Premier League starts to lose the trust of fans.”

Masters told MPs the “volume and character” of the more than 100 charges laid against Manchester City meant that case was being heard “in a completely different environment”.

Clarke felt the committee should have pressed Masters to reveal the date for City’s independent commission hearing, after he confirmed one had been set.

“I wouldn’t have accepted that and I was furious actually that nobody came back and challenged him on that,” she said.

“If he knows, and he’s sitting there in front of a select committee, I think it was within their gift to say ‘I’m sorry, we don’t accept that you won’t tell us’.”

Clarke revealed she had spoken to committee member Rupa Huq over her fears regarding Everton’s future as a community asset should further sanctions be applied.

“I explained to her the risk that they were putting Everton Football Club in, and all of the work that they do in the community, the mental health and wellness hub, the new stadium and what it’s bringing to that part of the city that’s been massively underprivileged for years and years,” Clarke said.

“What the new stadium is going to bring to the city can’t be measured at the moment. It was very important that those people on that committee knew how important Everton is in its community, not just as a football club.”

Clubs opted not to adopt a sanctioning framework for PSR when the issue was raised at a Premier League meeting in 2020. The expedited PSR process under which Everton and Forest have been referred was agreed by clubs at last summer’s league annual general meeting.

The Premier League has been contacted for comment.

The independent commission which heard the first PSR complaint against Everton last year found the club’s desire to improve their on-pitch performance had resulted in them acting “irresponsibly” and exceeding permitted losses under PSR by £19.5million.

Sean Dyche says Everton remain focused on their appeal against the points deduction they were given in November after it emerged they could be hit with another sanction.

The Premier League on Monday said Everton and Nottingham Forest had confirmed that they had breached profitability and sustainability rules (PSR) for the assessment period up to and including the 2022-23 season, with separate commissions set to determine sanctions.

Everton are already appealing against a 10-point penalty imposed two months ago relating to a PSR breach in the period ending in 2021-22.

Asked at a press conference ahead of Wednesday’s FA Cup third-round replay against Crystal Palace how concerned he was about the prospect of another points deduction, Toffees boss Dyche said: “Because of the first situation, I think we’re all wondering.

“I don’t know what the outcome is going to be. The appeal is the first thing, our focus remains on the appeal from the last part of it, and see where that takes us. I think that’s all we can do.”

Everton and Nottingham Forest face the threat of points deductions this season after the Premier League said the clubs had confirmed they were in breach of the competition’s financial rules.

Here, the PA news agency takes a closer look.

What has happened?

The Premier League says Everton and Forest have confirmed to it that they are in breach of the competition’s profitability and sustainability rules (PSR), having incurred losses above permitted levels for the assessment period up to the end of last season. Independent commissions will now be appointed to determine the appropriate sanctions, the league said in a statement on Monday afternoon.

What are the PSR?

The intention of these regulations is to ensure clubs are run sustainably. They have been in place for over a decade. Clubs are in breach of PSR if their losses over the assessment period – usually three seasons but in this case 2022-23, 2021-22 and an average of the two Covid-affected seasons before that – exceed £105m. Losses related to investment in infrastructure spending and other areas such as youth and women’s football are “added back” and not included within the calculation of loss. Forest’s maximum permitted loss was £61m, with the threshold reduced by £22m for each season that they were in the Championship during the assessment period. Critics of PSR say the rules lock in advantage for the bigger clubs with higher revenues and prevent ambitious clubs from challenging the elite.

What have the affected clubs said?

Forest say they intend to “continue to co-operate fully with the Premier League” and that they are “confident of a speedy and fair resolution”. Everton, who are already appealing against a 10-point penalty imposed by an independent commission in November in relation to an earlier PSR breach, released a much more bullish statement which highlighted what they see as “a clear deficiency” in the league’s rules. The club are understood to feel they are the subject of ‘double jeopardy’, and that league rules do not prevent a club being sanctioned for breaches which have already been subject to punishment.

What happens now?

Clubs agreed a new expedited process to deal with PSR breaches at their most recent annual general meeting in summer 2023. Under that process, Everton and Forest have 14 days to respond to Monday’s complaint from the Premier League, and hearings must conclude within 12 weeks of the complaint being issued. The commission’s decision must be handed down within seven days of the hearing’s conclusion to allow time for the appeal process, which must be complete no later than June 1 – the point at which promoted clubs gain their Premier League ‘shares’. In Everton’s case, they say the ‘in-season’ process means they must defend the league’s complaint before the appeal against the November sanction has even been heard.

If Everton and Forest’s cases will be dealt with this season, why is the Manchester City case still rumbling on?

In simple terms, because the City case is so much more complex. Although the league announced City had been referred to an independent commission last February, the size and scope of the case means it will take much longer to resolve. Sources close to the league point out that even if a case of an equivalent magnitude happened now, since the adoption of the ‘in-season’ process, it could not be dealt with under an expedited process.

Everton and Nottingham Forest are facing possible points deductions over alleged breaches of the Premier League’s financial rules.

The league issued a statement on Monday afternoon which claimed the clubs had confirmed to it that they had breached profitability and sustainability rules after incurring losses above the permitted threshold for the assessment period up to and including the 2022-23 season.

Both cases have now been referred to the chair of the independent judicial panel, who will appoint separate commissions to determine the appropriate sanction, the league said.

The clubs could face points penalties, with Everton having been docked 10 points last November over an earlier PSR breach. That sanction is the subject of an appeal.

The league’s statement, which came shortly after each club had released their own statements acknowledging a referral, read: “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 issued a statement which read: “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 (201920, 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.”

Forest’s statement 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 co-operate fully with the Premier League on this matter and are confident of a speedy and fair resolution.”

The clubs have been contacted by the PA news agency over the Premier League’s assertion that they have confirmed they are in breach of the rules.

Everton and Nottingham Forest have confirmed to the Premier League that they are in breach of the competition’s financial rules, the league has said.

The league issued a statement on Monday afternoon which stated the clubs had confirmed to it that they had breached profitability and sustainability rules (PSR) after sustaining losses above the permitted threshold for the assessment period up to and including the 2022-23 season.

Both cases have now been referred to the chair of the independent judicial panel, who will appoint separate commissions to determine the appropriate sanction.

The clubs could face points penalties, with Everton having been docked 10 points last November over an earlier PSR breach. That sanction is the subject of an appeal.

The league’s statement, which came shortly after each club had released their own statements confirming a referral, read: “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 and Nottingham Forest have confirmed to the Premier League that they are in breach of the competition’s financial rules, the league has said.

The league issued a statement on Monday afternoon which stated the clubs had confirmed to it that they had breached profitability and sustainability rules (PSR) after sustaining losses above the permitted threshold for the assessment period up to and including the 2022-23 season.

Both cases have now been referred to the chair of the independent judicial panel, who will appoint separate commissions to determine the appropriate sanction.

The clubs could face points penalties, with Everton having been docked 10 points last November over an earlier PSR breach. That sanction is the subject of an appeal.

The league’s statement, which came shortly after each club had released their own statements confirming a referral, read: “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.”