Everton are facing a second tapping-up inquiry over allegations they broke Premier League rules in pursuit of a schoolboy who now plays for Manchester United.
Telegraph Sport can reveal the Merseysiders are under investigation following claims they breached regulations on the transfer of minors during an attempt to sign the youngster from Cardiff City.
Everton are already facing a independent inquiry into their recruitment of manager Marco Silva amid a bitter dispute with his former club, Watford.
The Telegraph can now reveal the Premier League received a letter last month - a copy of which was also sent to this newspaper - containing detailed accusations about the alleged tapping-up of a schoolboy by the Merseysiders in 2016.
If found guilty, Everton risk joining Liverpool and Manchester City in being handed an academy transfer ban.
As well as making tapping-up claims, the letter alleges a proposed move by the boy to Goodison Park collapsed because of “international clearance rules”, leaving him “in limbo” and “unable to play” academy football.
The Telegraph has corroborated this with a source familiar with the case who said Everton pulled out of the deal due to Fifa regulations governing cross-border transfers for players under the age of 16.
The source also revealed the boy, who the Telegraph has chosen not to name, was forced to return to the grassroots game until Cardiff received approximately £10,000 compensation for his development.
He was eventually scouted by United, who the source said learnt of his plight from his “upset” mother and who agreed to sign him last year and pay the compensation figure owed.
The boy’s mother did not respond to requests for comment when contacted by the Telegraph about the Premier League investigation.
Everton - who deny tapping up Silva - said in a statement: “Everton has been notified of an allegation relating to an approach by the club to an academy-aged player.
“On being made aware of this, we immediately launched an internal investigation and have been co-operating fully with all of the relevant authorities.”
Cardiff did not respond to requests for comment, while the Premier League and United declined to comment.
Everton were one of the victims of tapping-up by north-west rivals City, who were last year handed a two-year academy transfer ban - the second year of which was suspended for three years - over their recruitment of two schoolboys.
That followed the Liverpool tapping-up scandal, which was exclusively chronicled in the Telegraph and saw the latter club become the first to fall foul of tough new rules to crack down on poaching in the game.
That also led to a schoolboy being left unable to play academy football through no fault of his own until the Anfield club and Premier League agreed to pay Stoke City £49,000 in compensation.