The Clock
1 JAN 2027
1 FEB 2027 · 11PM
1 MAR 2027
31 DEC · CALENDAR 2026
The January window opens on 1 January and shuts at 11pm on Monday 1 February, in both divisions. The summer window shut on 1 September; what each club could still afford on deadline day is kept as a record of the day.
The Premier League, Club by Club
Forty-four clubs across two divisions, each with the same deep dive: live compliance position, transfer balance, squad book values, the registration list, sanctions history, latest accounts and the rumour mill. All unofficial, all estimates, all labelled as such. The twenty Premier League pages are the older and better-sourced ones; the twenty-four Championship pages carry more estimate flags, for the good reason that the division publishes less.
The Whole Premier League, Bean Counted
All 20 clubs for 2026/27, ordered by squad cost ratio, lowest first, so the table runs from the most comfortable club to the tightest. SCR now is this tracker’s live estimate, derived from each club’s own page and coloured against that club’s cap; the accounts columns beside it are the last published ones (FY2024/25, y/e mid-2025) and are a different measure, which is why a club can look calm in one and stretched in the other. Nine clubs in Europe carry the 70% green / 100% red caps; the other eleven get 85% / 115%. Figures marked ~ are estimates from league-wide analyses rather than confirmed line items; * marks accounts from a different division. Click any club for its full page.
| Club | Europe 26/27 | Green cap | SCR now | Rev £m | Wages £m | W/R | Compliance notes |
|---|---|---|---|---|---|---|---|
 Manchester United | CL | 70% | 55.8% | ~666 | ~313 | ~47% | Carrick made permanent manager; ~£85m midfield rebuild (Santos £50m, Tielemans £35m from Villa). £196m amortisation, but a £666m denominator makes 70% easy. |
 Arsenal | CL · CHAMPIONS | 70% | 58.4% | ~617 | ~328 | ~53% | Comfortable on both ratios; CL runners-up 25/26. Amortisation £170m+ the main cost line. |
 Manchester City | CL | 70% | 61.7% | ~715 | 408 | ~57% | New era: Maresca replaces Guardiola. Broke the British record for Forest's Anderson (£116m, fixed fee), absorbed inside 70% by a £715m revenue base. |
 Aston Villa | CL · EL HOLDERS | 70% | 63.9% | 378 | 273 | 72% | Mid-settlement, fined twice, trend endorsed, and the £117m British-record Rogers sale is the exit route. The page that started this site. |
 Brighton & Hove Albion | CONFERENCE | 70% | 64.3% | ~222 | ~165 | ~74% | FY25 costs rose sharply on amortisation; historically balanced by elite player trading profits. |
 Liverpool | CL | 70% | 65.9% | ~614 | ~386 | ~63% | Iraola officially appointed (4 Jun, 2-yr deal) after Slot was sacked a year on from the title. FY25 wages inflated by title bonuses after £241m on Isak (£125m) & Wirtz. Squad cost £545m, big denominator. |
 Everton | — | 85% | 67.1% | ~187 | ~160 | ~86% | Two PSR deductions in 23/24; new stadium revenue is the plan for growing under the 85% cap. |
 Tottenham Hotspur | — | 85% | 67.3% | ~526 | ~222 | ~42% | Lowest wage ratio among the big-revenue clubs, the league's most comfortable bean-counting position. £229.5m window says they intend to use it. |
 Leeds United | — | 85% | 69.5% | ~150* | ~110* | ~73% | *FY25 = promotion season. Second PL season consolidating. |
 Sunderland | EUROPA | 70% | 70.4% | ~180* | ~95* | ~53% | *FY25 = first PL season back. Europe two seasons after League One, the 70% cap lands on a still-growing revenue base. |
 AFC Bournemouth | EUROPA | 70% | 72.9% | ~175 | ~140 | ~80% | Flagged spending near capacity in FY25, and first-ever Europe now drags them from 85% to the 70% cap just as Iraola officially left for Liverpool. The squeeze case, squeezed further. |
 Crystal Palace | EUROPA · CONF WINNERS | 70% | 73.8% | ~190 | ~135 | ~71% | Conference League winners. Then Glasner officially departed for Forest. Second straight European season keeps them on the 70% cap. |
 Coventry City | PROMOTED · CHAMPIONS | 85% | 75.3% | ~45* | ~35* | ~78% | *Championship-era accounts. PL broadcast money transforms the denominator overnight, big headroom if they spend sensibly. |
 Chelsea | — | 85% | 76.1% | ~541 | ~360 | ~67% | Xabi Alonso era. UEFA settlement (£26.7m paid, up to £51m conditional), fined again Jul 2026. Then broke their record for Rogers (£117m) days after loaning Garnacho to Villa. League-high £212m amortisation; missing Europe eases the cap to 85%. |
 Newcastle United | — | 85% | 76.8% | ~350 | ~220 | ~63% | Fined Jul 2026 for BOTH SCR and FER breaches; FY25 leaned on selling Isak to Liverpool for £125m. Settlement obligations continue despite missing Europe. |
 Hull City | PROMOTED · PLAY-OFFS | 85% | 76.9% | ~30* | ~28* | ~93% | *Championship accounts. The biggest financial step-up in the division, liquidity tests bite hardest here. |
 Nottingham Forest | — | 85% | 86.2% | ~190 | ~155 | ~82% | Fined £2.2m in Jul 2026. Then banked £116m selling Anderson to City, transforming the FER/PSR picture overnight. Glasner confirmed as head coach 6 Jul, their FIFTH boss in 12 months. |
 Brentford | — | 85% | 87.3% | ~195 | ~125 | ~64% | The sustainability model club, comfortable margin on every metric. |
 Fulham | — | 85% | 96.3% | ~180 | ~145 | ~81% | Small-revenue cohort where 85% barely funds a competitive XI, the other side of the SCR squeeze. |
 Ipswich Town | PROMOTED | 85% | 96.8% | ~145* | ~115* | ~79% | *FY25 reflects their last PL season. Straight back up at the first attempt. |
Who’s Selling to Survive — Premier League Net Transfer Balance
Sorted by net profit — sales less purchases, biggest seller first. The top of this table is where the selling pressure lives; the bottom is where the money goes.
The Championship, Club by Club
All 24 second-tier clubs for 2026/27. 19 of them project above the 85% line on this tracker’s estimates. How the rule works.
Birmingham City
Blackburn Rovers
Bolton Wanderers
Bristol City
Burnley
Cardiff City
Charlton Athletic
Derby County
Lincoln City
Middlesbrough
Millwall
Norwich City
Portsmouth
Preston North End
Queens Park Rangers
Sheffield United
Southampton
Stoke City
Swansea City
Watford
West Bromwich Albion
West Ham United
Wolverhampton Wanderers
WrexhamThe Whole Championship, Bean Counted
From 2026/27 the second tier runs its own Squad Cost Rules: 85% of income, flat, with up to £15m a season of owner equity allowed on top. 19 of the 24 project above that line on this tracker’s estimates — which is less a verdict on twenty-four clubs than on a division whose wages averaged 96% of revenue before amortisation was added. Ordered by projected ratio, lowest first. Revenue and wages are each club’s last filed year, and three of these clubs filed theirs in a different division. No league table here: this is a finance tracker, and positions change every week. How the rule works.
| Club | Est. SCR | Rev £m | Wages £m | W/R | Parachute |
|---|---|---|---|---|---|
| Portsmouth | 79.3% | £24.6m | £17.4m | 71% | — |
| Bolton Wanderers | 80.0% | £20.5m | £17.1m | 83% | — |
| West Ham United | 80.5% | £228m | £175.9m | 77% | yr 1 · ~£55m |
| Lincoln City | 81.0% | £8.2m | £8m | 98% | — |
| Southampton | 82.9% | £158m | £116m | 73% | yr 2 · ~£40m |
| Wolverhampton Wanderers | 88.1% | £172m | £163m | 95% | yr 1 · ~£55m |
| Bristol City | 90.0% | £40.3m | £35.9m | 89% | — |
| Watford | 94.4% | £26m | £28.1m | 108% | — |
| Queens Park Rangers | 100.0% | £28m | £27.4m | 98% | — |
| Charlton Athletic | 100.0% | £11.2m | £15.7m | 140% | — |
| Millwall | 100.0% | £23.9m | £28.6m | 120% | — |
| Burnley | 100.0% | £71.7m | £82.3m | 115% | yr 1 · ~£55m |
| Blackburn Rovers | 103.0% | £23.7m | £28m | 118% | — |
| Norwich City | 103.8% | £39.3m | £48.1m | 122% | — |
| Stoke City | 104.9% | £35.4m | £31m | 88% | — |
| Derby County | 105.1% | £31.9m | £33.7m | 106% | — |
| Sheffield United | 110.0% | £79.3m | £50m | 63% | — |
| Swansea City | 116.1% | £22.3m | £29m | 130% | — |
| Cardiff City | 116.1% | £25.8m | £39m | 151% | — |
| Birmingham City | 117.8% | £35.6m | £38.9m | 109% | — |
| Wrexham | 119.0% | £33.3m | £19.9m | 60% | — |
| Preston North End | 126.9% | £20.5m | £26.4m | 129% | — |
| West Bromwich Albion | 127.8% | £27.8m | £37.1m | 133% | — |
| Middlesbrough | 130.2% | £32.5m | £36.4m | 112% | — |
Every figure for 2026/27 is a projection; every figure for the last filed year is as filed. Around 40% of this window’s completed Championship deals carried no published fee, and an undisclosed fee is counted at zero here rather than guessed, so the spending totals on these pages are floors.