Everton v Chelsea: Premier League – live

⚽ Updates from the 5.30pm GMT Premier League kick-off
⚽ Ten things to look out for | Table | Live scores

Chelsea admitted making previously undeclared payments totalling just over £47.5m to unregistered entities and agents between 2011 and 2018. These appear to have been intended to smooth signings, including Eden Hazard, David Luiz, and Nemanja Matic, proper era-building players other clubs also wanted.

The verdict mentions deception and concealment. It recognises these offences attach to the club and don’t walk off with its previous officers. And yet a great deal is also made of Chelsea’s willingness to self-report. This seems naive. Of course the new people reported it. They will want to eventually sell this asset. This is clearing the decks. More to the point, the new owners had a £150m malfeasance fund built into the purchase price. Anything left over from this will be handed back to Roman Abramovich after five years. Why would you not report it? It’s a free hit.