In reality, 30 June is something of a soft deadline, with clubs able to move their financial year to end on 31 July if needed, while others have already moved into 2024-25.
Liverpool, Arsenal and Wolves all ended their financial year on 31 May, with clubs only forced to file between the end of May and the end of July.
This can change year-on-year, as was the case for Leicester last year, who moved their deadline from 31 May to 30 June to incorporate the £40m sale of
James Maddison.
And even for those clubs who adhere to the 30 June deadline, this is still partly flexible.
So long as it can be proven that a signing was agreed before the deadline, it can be booked in the previous financial year even if the deal is completed five days into July.
One previous example of this is Everton selling Richarlison to Tottenham. The deal was not completed until 1 July, but talks the previous day meant the Toffees could record his sale in their 2021-22 accounts.
Football finance expert Dr Rob Wilson tells i why points deductions for breaching financial rules should be a thing of the past - for now
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