Report: Nottingham Forest fail to avoid points deduction

The club were hit with the original sanction by an independent commission on March 18 for breaching permitted losses by £34.5million in the assessment period ending with the 2022-23 season.

They quickly indicated their intention to appeal, but The Athletic has reported that the initial penalty has been upheld by an independent panel.

That would mean Forest remaining on 29 points, three above the relegation zone with two Premier League matches left to play.

Forest and the Premier League have been contacted for comment.

Clubs are usually allowed maximum losses of £105m over a three-year assessment period under the Premier League's profitability and sustainability rules (PSR) but this is reduced by £22m per season for any seasons within the period spent in the Championship.

The written reasons in the original hearing revealed the Premier League had pushed for a six-point sanction - with eight points as an initial figure but discounted by two to reflect Forest's early plea and co-operation.

Forest said in March they had been particularly unhappy with the Premier League's submission and claimed their trust in the league had been eroded.

Everton have been docked points under the PSR twice this season. First they were hit with a 10-point sanction back in November for breaching permitted losses in the assessment period up to the end of the 2021-22 season, which was subsequently cut to six points on appeal.

A further two-point sanction related to the assessment period up to the end of last season is the subject of a separate appeal.