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Everton have been charged by the Premier League for breaching the division’s Profit and Sustainability rules (PSR) for a second time, having already faced a 10-point deduction this season, according to the club.

Nottingham Forest have also been charged with breaches of the same Premier League policies.

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Everton’s appeal to overturn that initial deduction is ongoing, and in a statement released on Monday, said they would “continue to defend its position” in that process and accused the league’s lawmaking of being deficient.

The Merseyside club said the new charges comprise of numbers from three seasons — 2019-20, 2020-21, and 2021-22 — for which they have already been punished.

“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,” Everton said in the release.

“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.”

Should Everton be found guilty by the independent Premier League commission, they could face a further points deduction, as could Forest.

“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,” Forest said in a statement.

“The club intends to continue to cooperate fully with the Premier League on this matter and are confident of a speedy and fair resolution.”

The commission is independent of the Premier League and its clubs, and will hear the cases in private. The decisions taken will be made public by the Premier League.

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