The Premier League announced in January that both Forest and Everton had breached the rules regarding losses made over a financial period.

Everton have already received a six-point deduction for breaches committed over the previous period, reduced from an initial 10, and are set for another punishment for the second.

The Toffees are yet to have their case heard by the commission over the second breach, but Forest’s is at a more advanced stage, with a decision expected in the coming days.

The Athletic reports that the punishment will be handed out this week, but it is not yet clear what it could be.

Everton’s losses of £19.5m saw them receive a heavy penalty, but Forest are believed to have lost a much higher amount.

Given that a portion of the financial period came when Forest were a Championship club, the amount they were permitted to lose was much lower than clubs such as Everton, who have spent the entire period as a Premier League club.

Many expect a punishment of a similar kind to Everton’s for Forest, which would drop them deeper into relegation trouble.

Forest would have until April 15 to appeal the decision if they see fit, with a decision on any potential appeals needing to be reached by May 24 – five days after the end of the Premier League season.

The club claim that they only went over the permitted losses within the timeframe because they are not aligned with the dates of the transfer windows.

Forest held out until deadline day to sell Brennan Johnson for £12.5m more than what they had been offered by Tottenham Hotspur in June, something the club claim was done with the PSR rules in mind, to bring in more money to reduce their losses.

Manager Nuno Espirito Santo has urged the Premier League to come to a decision quickly, with the mystery punishment still looming over their heads.

“We don’t know when it could happen, but the club will take care of that. Football-wise, we just focus on the pitch. We don’t know when it’s going to come. I prefer the sooner the better.” Nuno said in his pre-match press conference this week.

That was before their trip to relegation rivals Luton Town, who start the weekend in 18th, three points behind Forest, meaning any points deduction is likely to send them into the bottom three.