Nope - "misdemeanours" or civil "offenses" are not used as terms of art in UK law.
Everton provided information that was wrong to the Premier League about PSR calculations. Their accounts were correct it is simply the treatment of certain payments. And they did not act contrary to a duty of good faith.
Whilst we do not know much about what is happening at Chelsea a BBC article states they broke the rules by "submitting incomplete financial information" during 2012-2019.
Setting aside any criminality or breaches of company law if true it should be much more serious than our breaches particularly as Chelsea won the league twice during the relevant period. They also won the FA cup and league Cup.
The key question is why did they do it? What advantage did they gain? There must have been some advantage for them doing it? I am assuming that they did something as otherwise they would not have self-reported.
Whilst a significant mitigation will be the self-reporting Chelsea, if found in breach, should face a significant punishment for their breaches appear to have :-
a) concealed it from the PL
b) provided false PSR calculations
c) it took place over 7 seasons.
d) obtained an unquantifiable sporting advantage.
e) Possibly spent more than PSR allowed.
In essence who do you punish the most? A team that because of inept financial management breached the rules over a two year period or a team that deliberately concealed information over a number of years when they won a number of trophies - which they may not have won otherwise.
Logically a points deduction in this season make little sense and neither does a financial penalty. If they are fined lets say £20 million how is that fair. If they breached PSR during those 7 years and been able to win trophies and have higher league positions a fine of that magnitude means that it was worth doing it. What kind of message does that send to the remainder of the league.
IF and it is a big IF that they were in breach of PSR during those periods, you would think that expulsion from the league would be the only punishment that met the minimum required, unless the breaches were very modest indeed.
It should also be the case that every other team in or around Chelsea in the league table during that period should be entitled to compensation for loss of league position and prize money.
There are teams in the Premier League during the seasons 2012-2019 who may have won competitions or finished higher in the league if Chelsea (and assuming that they did not) had stuck to the rules.
I do not expect the above to happen by the way.
Good summary although the context of me using the word is that I do not believe any criminal offence has been committed the suggestion to me is that matters revolve around payments made by the then owner to individuals that are contrary to football rules
I am not going to go all city and say there isn’t anything to answer as clearly there is and I truth we have no idea save some leaked emails that give even broad details of what is being looked into only that Chelsea have already reached a settlement with UEFA.
As I said before I am far from sure if the FA or PL will take the matter forward simply because most of the PL rules are copied from the FA rule book and is that body that normally enforces such breaches.
The charges following the City investigation didn’t result in a re assessment of their PS submissions they haven’t been charged with the quantum of the numbers their charges under the PSR regulations I believe revolve around related party and fair value deals. It’s possible that these charges are proved that other charges followed but I doubt it.
So back to your 5 points above
a) Yes that seems to be correct
b) Possible but not a given
c) That’s what’s been said by UEFa re their settlement
d) That’s a simple fact
e) Again possible but it’s almost certain that Chelsea’s submissions for both PS & FFP would almost certainly be similar and the fact that there doesn’t seem to be a question that the more demanding FFP thresholds have been exceeded for those years.
What is obvious is that neither UEFA or the PL uncovered these issues as we know they were self reported following DD clearly the new owners conducted an extremely deep dive and that shows up just how superficial clubs audits are.
Finally what was the motive.
Possibly there was a concern that the numbers were tight , or maybe it was a way of avoiding taxes and or levies, normally most of these type of issues revolve around greed