The Premier League is set to issue complaints on Tuesday to any clubs found in breach of its profitability and sustainability rules (PSR), which could result in a points deduction.

Aston Villa are expected to fall under the PSR threshold. Experts Swiss Ramble estimate that the club are set to fall £12 million under the limit for the accounting period of the last three years.

In terms of other clubs. there's been chatter that Leicester might face charges from the league, but neither the club or Premier League have made any comments on the matter.

Sources close to Chelsea’s ownership are highly confident they are compliant despite significant transfer spending since the 2022 buyout by a consortium featuring Todd Boehly and Behdad Eghbali, according to the Press Association. Everton and Nottingham Forest also express confidence in their compliance.

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Both Everton and Forest faced charges last January for breaching PSR, which stipulates that clubs are in breach if they exceed the maximum permitted losses of £105million over three seasons, a figure which is reduced for any of those seasons spent outside the Premier League. These charges were related to their 2022-23 accounts and were fully heard within the final months of last season under the league’s ‘standard directions’ for PSR breaches, with Everton losing two points and Forest four.

Everton had also been docked 10 points in November 2023 for a PSR breach for the period ending with their 2021-22 accounts, a sanction which was reduced to six points on appeal last February. Clubs with aggregate losses in the last two accounting periods – 2021-22 and 2022-23 – were required under league rules to submit 2023-24 accounts to the Premier League by December 31, with any complaints to be issued to clubs by the league within 14 days.

There's been speculation that Leicester might be in violation of the rules this time around. They were slapped with a PSR breach concerning their 2022-23 accounts last March, but an appeal in September determined than an independent commission established under Premier League rules had no authority over the club, as they'd been relegated to the EFL by the time the 2022-23 accounting period concluded.

The Premier League's argument at the time was that Leicester had suffered a loss of £129.4m across the three seasons leading up to and including 2022-23. Investments in infrastructure, academies, charity foundations, and women’s football are all elements that can be considered 'add backs' in a club’s PSR calculation and don't contribute towards the £105m loss figure.

Insiders close to Chelsea maintain that they've adhered to all Premier League regulations and are confident of compliance. The PA news agency reported in September that the sale of two hotels to a company connected to the club’s owners had been given the green light by the Premier League.

The club has also offloaded the women’s team to the club’s parent company, a transaction that is also under Premier League review. Current regulations allow profit from the sale of 'fixed tangible assets' to associated parties to be included in a club’s revenue calculation, as long as those sales are deemed to have been conducted for fair market value.

At the league's annual general meeting last June, a motion to close this loophole failed to secure the necessary 14-club majority, with just 11 clubs voting in favour. Premier League chief exec Richard Masters, in August, expressed his support for clubs attempting to "find an angle" to secure a competitive advantage over their rivals, provided they adhere to the rules.

Despite posting losses of £113.2m for the year ending June 30, 2024, reported in September last year, Manchester United are confident in their compliance when all factors are considered.

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