The Premier League are pushing to impose a sizable points deduction on Everton that could catapult them to near-certainties for relegation if they are found guilty of breaching the Premier League’s financial rules back in 2021-22.

The club’s case is currently being heard by an independent commission after they posted staggering financial losses of almost £372million over a three-year period, more than £250m above what the Premier League’s guidelines permits.

It is understood the commission commands final say on the punishment, which could be a points deduction up to 12 – that would put them on minus five points as the table stands – a fine or a transfer embargo. 

Everton will point to the only other case of a club being deducted points for financial issues in the Premier League, which saw Portsmouth be docked nine for entering administration. 

Everton have had a difficult start to the season, taking just seven points from nine games

Their task of staying in the league could become a lot more difficult, with the Premier League recommending they are given a 12-point deduction if guilty of breaching FFP rules

The League is likely to suggest the most punitive option which is a points deduction of up to 12, but mitigating factors could reduce this.

Any deduction might not necessarily come into place this season, with the timing of any punishment at the discretion of the commission. 

The more realistic punishment might be a lower points deduction, with some of those possibly suspended.

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Mail Sport understands Burnley and especially Leeds – who were all been narrowly relegated in the last two seasons, with Everton escaping the drop – have pressured the Premier League to issue a strong punishment.

Everton have strongly insisted in the past that they are not guilty of the alleged financial breaches. 

The Toffees, currently owned by Farhad Moshiri (pictured), would move to negative points if they are found guilty and the Premier League get their wish

The club, which is in mourning following the passing of chairman Bill Kenwright, did not comment on Wednesday, nor did the Premier League.

American investment company 777 Partners are still waiting for Premier League approval to replace current owner Farhad Moshiri at the helm at Goodison Park. 

Everton are facing legal action for a separate matter as well, with Mail Sport revealing last week that they have been reported to the Premier League for allegedly failing to pay an agent fee.  

The global agency has sent multiple legal letters to the club over an unpaid invoice worth several hundred thousand pounds.