The Toffees indicated their intention to appeal last Monday, the same day the sanction was announced. The PA news agency understands that appeal has now been lodged.

The club admitted breaching the Premier League’s profitability and sustainability rules (PSR) for permitted losses by £16.6million for the assessment period ending with the 2022-2023 season.

The independent commission which imposed the sanction disclosed in the written reasons for its decision that the Premier League had initially sought a five-point penalty.

This was reduced to two by the commission, after mitigation was taken into account, notably the fact that the club were being punished twice in the same overlapping period. In February Everton had a 10-point penalty for an earlier PSR breach reduced to six on appeal.

Everton will now be aiming to achieve a further reduction to the two-point penalty via the latest appeal.

Everton and Nottingham Forest have both now appealed against the sanctions imposed on them, and the hope for all concerned will be that both outcomes are known heading into the final round of Premier League matches on 19 May.

The commission which issued the two-point penalty will also hold a separate hearing to settle a dispute between the club and the league around costs which Everton contend are associated to the construction of their new stadium at Bramley-Moore Dock.

This dispute is not covered by the new ‘standard directions’ for dealing with PSR cases before the end of the season in which clubs are charged, so any sanction imposed would almost certainly apply next season.