The Premier League has charged Everton and Nottingham Forest with breaching its financial rules. Both clubs have been referred to an independent commission for alleged breaches of profit and sustainability rules in their accounts for 2022-23, and risk being deducted points this season.

The Premier League Profit & Sustainability Rules are complicated and confusing, but we’re going to try to shed a little bit of light on them, and the potential they have to change football completely.