SCR is live for 2026/27 in the Premier League and Championship. Figures last reviewed 2026-09-03.

Sanctions timeline · PSR, P&S, SCMP, UEFA and SCR

Points deductions in English football: every financial sanction, dated

25 sanctions since the EFL's first P&S punishment in 2019, from Birmingham's nine points to this summer's UEFA fines. From 2026/27 the Squad Cost Ratio replaces PSR, and the sanctions ladder changes with it: the Premier League charges a levy first and reserves points for a Red Threshold breach; the Championship goes embargo, then business plan, then Club Financial Review Panel.
Most of the sanctions below were handed out under rules that no longer apply. PSR and P&S measured three-year losses after the fact; SCR measures squad cost against revenue during the season. The cases stay relevant because the same clubs, and often the same accounting years, roll forward into the new regime's assessment periods, and because a Commission still decides what a Red Threshold breach costs. PSR vs SCR, side by side →

Newest first. Clubs in our dataset link to their current SCR position. Every row cites the source we read; dates are the date the sanction was imposed or confirmed.

Date Club Regime Sanction Status
31 Jul 2026 Chelsea Premier League FA agent rules £10m fine Final
Chelsea admitted 74 breaches of FA Rule E1.2 covering agents, intermediaries and third-party investment in players between 2009 and 2022, self-reported by the new ownership when it bought the club. The FA fined them £10m, to be invested in grassroots football, and imposed a two-window transfer ban suspended until 30 June 2027. An independent Appeal Board replaced the original suspended six-point deduction with that suspended registration ban. Source
9 Jul 2026 Oxford United League One SCMP Embargo Final
Newly relegated Oxford United were placed under a registration embargo for non-compliance with the EFL's Salary Cost Management Protocol, which caps player-related spending as a share of turnover plus permitted owner funding. The club blamed the drop from Championship revenue and a rule change removing the staggered treatment of equity injections. Shareholders committed to further investment and the club said it expected to be compliant by the January window. Source
30 Jun 2026 Aston Villa Premier League UEFA squad-cost £19.4m fine Final
UEFA's Club Financial Control Body found Villa significantly above the 70% squad cost ratio for the 2025 calendar year and fined them €22.5m (£19.4m at Sky Sports' conversion), with €15m (£12.9m) suspended pending compliance over a three-year period. Villa also face a List A registration restriction for their next Champions League campaign. This is a UEFA sanction under UEFA's own cost definition, not a Premier League SCR sanction. Source
30 Jun 2026 Chelsea Premier League UEFA squad-cost £2.6m fine Final
Chelsea narrowly exceeded UEFA's 70% squad cost ratio in calendar 2025 and were fined €3m (£2.6m), of which €2m (£1.7m) is suspended on continued reduction of the ratio during 2026. The sanction sits alongside the settlement agreement Chelsea signed with UEFA in 2025 over the football earnings rule. Source
30 Jun 2026 Newcastle United Premier League UEFA squad-cost £2.6m fine Final
Newcastle were fined €3m (£2.6m), unconditional, for exceeding UEFA's 70% squad cost ratio in calendar 2025. Separately, they failed the football earnings rule across financial years 2023 to 2025 and entered a settlement agreement running to 2028/29 with a further €10m fine (€7m unconditional, €3m conditional) and registration restrictions for UEFA competitions. The two fines are for two different UEFA rules. Source
30 Jun 2026 Nottingham Forest Premier League UEFA squad-cost £2.2m fine Final
Forest exceeded UEFA's 70% squad cost ratio in calendar 2025 during their first European season in decades and were fined €2.5m (£2.2m), entirely unconditional. No registration restriction was attached. Source
20 May 2026 Southampton Championship EFL −4 pts Final
Not a financial-rules case: Southampton admitted breaches of EFL Regulations 3.4 and 127 after filming the training sessions of Oxford United, Ipswich Town and play-off semi-final opponents Middlesbrough. An Independent Disciplinary Commission expelled them from the 2025/26 play-offs and deducted four points from the 2026/27 Championship table; a League Arbitration Panel dismissed the appeal on 20 May 2026, and the decision is final. Source
2 May 2026 Sheffield Wednesday League One EFL Budget restriction Final
On exit from administration via the Arise Capital Partners takeover, the EFL Board used its discretion under the Insolvency Policy and decided a further 15-point deduction 'would not be appropriate', so Wednesday started 2026/27 on zero. Instead the club sits under a budget restriction for two seasons, to the end of 2027/28, and may only register players in line with a business plan agreed jointly with the EFL. The transfer-fee restriction was originally set to run until after the January 2027 window. Source
24 Apr 2026 West Bromwich Albion Championship P&S −2 pts Final
An independent Club Financial Review Panel found West Brom had exceeded the £39m upper loss threshold for the three years to 30 June 2025 by just under £1.97m, the smallest P&S breach on record in the Championship or the Premier League. The dispute was over whether interest on loans taken out by former owner Guochuan Lai counted against the club; the panel said it did. Two points were deducted immediately; the club disagreed with the ruling but chose not to appeal after securing safety. Source
8 Apr 2026 Leicester City Championship P&S −6 pts Final
An independent Commission recommended a six-point deduction on 5 February 2026 for breaching the EFL's P&S Rules over the 37-month period ending with Leicester's 2023/24 financial year, when the £83m loss threshold was exceeded. Leicester appealed on jurisdiction and sanction grounds; an Appeal Board chaired by Lord Dyson dismissed the appeal on 8 April 2026 and the deduction was applied to the 2025/26 Championship table. Source
1 Dec 2025 Sheffield Wednesday Championship EFL −6 pts Final
A further six points were deducted for multiple breaches of EFL payment regulations under Dejphon Chansiri's ownership: players unpaid on time in March, May and June 2025, plus missed payments to staff and HMRC. Combined with the administration penalty it took Wednesday's 2025/26 deductions to 18 points. Chansiri was banned from owning or directing an EFL club for three years. Source
24 Oct 2025 Sheffield Wednesday Championship EFL −12 pts Final
Wednesday filed for administration with a winding-up petition from HMRC over roughly £1m of unpaid tax imminent, triggering the automatic 12-point deduction for an insolvency event under EFL regulations. Already bottom of the Championship, the club dropped to minus six points and were relegated to League One. Source
11 Apr 2024 Sheffield United Championship EFL −2 pts Final
Sheffield United defaulted on payments to other clubs for five transfers during the 2022/23 promotion season, cumulatively more than 600 days late. The EFL deducted two points at the start of the next season the club was in its jurisdiction, which turned out to be 2024/25 after relegation, with a further two points suspended. The club did not appeal and paid the EFL's costs of £310,455. Source
8 Apr 2024 Everton Premier League PSR −2 pts Final
A second independent Commission deducted two more points for a £16.6m breach of the £105m threshold over the three years to June 2023. The Commission started from five points but cut the sanction for the overlap with the previously punished period, the loss of USM sponsorship after the invasion of Ukraine, and Everton's early admission. The two points stood. Source
18 Mar 2024 Nottingham Forest Premier League PSR −4 pts Final
Forest admitted exceeding their £61m permitted loss (the lower limit for a club with Championship seasons in the assessment period) by £34.5m over the three years to 2022/23. The Commission said the breach merited six points but reduced it to four for an early plea and exceptional cooperation; the Premier League had asked for eight. Forest's appeal was dismissed in May 2024. Source
17 Nov 2023 Everton Premier League PSR −6 pts Final
The first Premier League PSR points deduction. An independent Commission found Everton's PSR calculation for the three years to 2021/22 came to a £124.5m loss against the £105m threshold, a £19.5m breach, and deducted ten points with immediate effect. An Appeal Board cut that to six on 26 February 2024, finding the Commission had erred in its treatment of some issues while upholding the breach. Source
26 May 2023 Wigan Athletic League One EFL −8 pts Final
Wigan were deducted three points in the Championship in March 2023 for repeatedly paying players late, then four points from the 2023/24 League One table on 19 May 2023 for further late wages, and another four on 26 May when the owners missed the deadline to deposit 125% of the forecast monthly wage bill in a designated account. They began 2023/24 on minus eight. Source
4 Apr 2023 Reading Championship P&S −6 pts Final
The six points suspended in Reading's November 2021 Agreed Decision were activated. The EFL found the club had relied on a related-party transaction, a proposed sale of an investment to an entity controlled by the owner, in its P&S submission and had not generated the player-sale profit its agreed business plan required. Reading were relegated to League One at the end of the season. Source
17 Nov 2021 Reading Championship P&S −6 pts Final
Reading admitted losses of £57.8m over the four-year period 2017/18 to 2020/21, £18.8m above the £39m upper loss threshold, and accepted an immediate six-point deduction plus a further six points suspended to the end of 2022/23. The Agreed Decision bound them to a business plan controlling player expenditure, with no right of appeal. Source
16 Nov 2021 Derby County Championship P&S −9 pts Final
Derby's administrators accepted a further nine-point deduction, with three more suspended, for historical breaches of the P&S Rules under Mel Morris, chiefly the amortisation policy the EFL had challenged since 2020. Added to the administration penalty it took the season's deductions to 21 points, the largest single-season total in EFL history, and left Derby on minus three. They were relegated to League One. Source
22 Sep 2021 Derby County Championship EFL −12 pts Final
Derby entered administration on 22 September 2021 and received the automatic 12-point deduction for an insolvency event. Together with the nine points that followed in November for accounting breaches, the club lost 21 points in 2021/22. Source
4 Nov 2020 Sheffield Wednesday Championship P&S −6 pts Final
An Independent Disciplinary Commission found Wednesday should not have booked the profit on selling Hillsborough to the owner in the accounts for the period ending July 2018, and deducted 12 points from the 2020/21 table. An arbitration panel halved that to six on 4 November 2020 while upholding the breach. Wednesday were relegated at the end of the season. Source
1 Jul 2020 Wigan Athletic Championship EFL −12 pts Final
Wigan entered administration on 1 July 2020, weeks after a change of owner, triggering the 12-point insolvency deduction under EFL Regulation 12.3. The club argued the pandemic amounted to force majeure; an independent arbitration panel dismissed the appeal on 4 August 2020 and the deduction relegated Wigan to League One by two points. Source
27 Aug 2019 Bury League One EFL −12 pts Lapsed
Bury started 2019/20 with a 12-point deduction for an insolvency event, then had their EFL membership withdrawn on 27 August 2019 after owner Steve Dale failed to evidence how the club would meet its commitments and a takeover by C&N Sporting Risk collapsed. The first expulsion since Maidstone United in 1992; League One ran with 23 clubs and three relegation places that season. Source
22 Mar 2019 Birmingham City Championship P&S −9 pts Final
The first sanction under the EFL's Profitability and Sustainability rules. Birmingham pleaded guilty to adjusted losses of £48.787m for 2015/16 to 2017/18, £9.787m above the £39m upper loss threshold, and were deducted nine points with immediate effect, dropping from 13th to 18th. Source

Pending: no verdict yet

Manchester City Pending

The Premier League charged Manchester City on 6 February 2023 with 115 alleged breaches between 2009 and 2018: 54 of failing to provide accurate financial information, 14 on player and manager remuneration, five on UEFA rules, seven on PSR (2015 to 2018) and 35 of failing to cooperate with the investigation from 2018 to 2023. City deny all of them. An independent Commission heard the case from 16 September to 6 December 2024; as of September 2026 no verdict has been published, and either side may appeal within 14 days of one.

Charged 6 February 2023 · PSR · last checked 2026-09-10 · Source. This page does not predict an outcome; it will be updated when one is published.

What each regime can do

Premier League SCR (from 2026/27)

Squad cost is measured against adjusted football revenue at the Accounts Confirmation Test. Between the 85% Green Threshold and the Red Threshold (85% plus the club's allowance, 30% for every club in 2026/27, so 115%) the club pays a levy and its allowance is cut for the following season. Only a breach of the Red Threshold is referred to an independent Commission, which can deduct points. PSR's after-the-fact three-year loss test, the basis of the Everton and Forest deductions, is gone.

Premier League SCR: every club's position →

Championship SCR (from 2026/27)

Squad cost is capped at 85% of football revenue plus a £16m-a-season owner top-up. A club that projects a breach is placed under a registration embargo and must agree a business plan with the EFL. Failure to comply goes to the Club Financial Review Panel, which can impose sporting sanctions. The West Brom and Leicester deductions of 2026 were the last handed down under the P&S Rules the SCR replaces.

Championship SCR: every club's limit →

League One and Two: SCMP

The Salary Cost Management Protocol caps player-related spending as a share of turnover plus permitted owner funding, checked in-season. The standard sanction is an embargo on registering new players until the projection is back inside the limit, as Oxford United found in July 2026. Points deductions in the lower divisions have mostly come from insolvency (12 points automatically) or unpaid wages, not from SCMP itself.

League One SCMP: every club →

UEFA squad cost rule

A separate regulator with a separate cost definition and calendar. Clubs in European competition must keep squad cost below 70% of revenue in the calendar year. UEFA's Club Financial Control Body fines and can restrict squad registration for UEFA competitions; it does not deduct domestic points. The June 2026 fines for Aston Villa, Chelsea, Newcastle and Forest were UEFA's, not the Premier League's, and a club can pass one regulator while failing the other.

UEFA's rule vs the Premier League's SCR →

EFL insolvency and payment rules

Entering administration carries an automatic 12-point deduction, with up to 15 more on exit if the EFL Board decides the insolvency process was not handled properly. Late wages, unpaid transfer instalments and missed HMRC payments bring embargoes and further deductions. These rules are unchanged by SCR and account for most of the largest totals on this page.

Frequently asked questions

Who has had a points deduction in the Premier League?

Under the Premier League's own PSR, two clubs: Everton (Apr 2024, −2), Nottingham Forest (Mar 2024, −4), Everton (Nov 2023, −6) . Everton's first deduction started at ten points and was cut to six on appeal. Leicester's six points in April 2026 were for an EFL P&S breach and came off their Championship total. Manchester City's 115 charges remain undecided.

Can a club be deducted points under SCR?

Yes, but it is the last rung rather than the first. In the Premier League, a squad cost ratio above 85% but below the Red Threshold costs a levy and a smaller allowance next season; a Red Threshold breach goes to a Commission that can deduct points. In the Championship the sequence is embargo, business plan, then the Club Financial Review Panel. How the SCR levy is calculated →

What is the biggest points deduction in EFL history?

Derby County's 21 points in 2021/22, in two instalments: 12 for administration and 9 for accounting breaches. Sheffield Wednesday's 18 in 2025/26 is second. The largest single P&S deduction remains Derby's nine, matched by Birmingham City's nine in 2019; the largest PSR deduction in the Premier League was Everton's ten, reduced to six.

Sanctions are drawn from the sources linked in each row and were last checked 2026-09-10. UEFA fines are shown in sterling at the rate used by the cited report (about £0.86 per euro) with the euro figure in the summary. Where an appeal changed a sanction, the row shows the final figure and explains the original. Last reviewed 2026-09-03. Methodology →