Nottingham Forest has been docked four points for breaching Premier League profit and sustainability rules.

An independent commission found Forest’s losses to 2022-23 breached the threshold of £61m by £34.5m.

The immediate loss of points means they drop below Luton Town into the Premier League’s relegation zone.

Forest are the second top-flight team to be penalised for PSR breaches after Everton lost 10 points in November, which was reduced to six on appeal.