FOREST HISTORY · Historic event
PSR charge begins points fight
On this day in 2024 Forest are charged by the Premier League over a PSR breach.
Nottingham Forest entered a different kind of relegation battle when the Premier League charged the club over a breach of Profitability and Sustainability Rules.
The case centred on the three-year assessment period ending in 2022–23. Forest’s permitted loss limit was lower than the usual Premier League £105m figure because two of the three seasons had been spent in the Championship. Against a threshold of £61m, the commission later accepted that Forest’s PSR loss was £95.536m, leaving a breach of £34.536m.
The football story behind the accounting case was Brennan Johnson. As an academy player, his transfer fee counted especially strongly for PSR purposes, but Forest sold him to Tottenham after the 30 June accounting cut-off. The club argued that waiting allowed them to secure a better deal, rather than accepting a lower price earlier, but that argument did not stop the punishment.
The four-point deduction arrived in March and immediately dropped Forest into the relegation zone, turning every remaining fixture into part of a legal and sporting survival fight. Forest appealed, but the sanction was upheld in May.
Nuno Espírito Santo’s side still found a way through. A 3–1 win at Sheffield United gave Forest breathing space, and Chris Wood’s two goals at Burnley on the final day made survival certain. Forest finished 17th, bruised by the process but still in the Premier League.
Sources
Premier League; Reuters; Sky Sports
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