Everton manager Sean Dyche says it is "tough to take" after the club were again charged with breaching the Premier League's financial rules.

Everton are already appealing a 10-point deduction from a previous charge.

They are 17th in the Premier League, one point above the relegation zone.

Under Premier League regulations, clubs can lose a maximum of £105m over a three-season period, or £35m per campaign, before facing sanctions.

They received an immediate 10-point deduction - the biggest punishment in Premier League history - in November after an independent commission found the club's losses to 2021-22 amounted to £124.5m and their appeal is due to be heard before the end of this season.

For the latest charge the hearings must be concluded within 12 weeks. Appeal hearings must be held before 24 May 2024 and the complaint resolved before 1 June.

Speaking before Wednesday's FA Cup third-round replay against Crystal Palace, Dyche said Everton were in the bottom three to four Premier League clubs for net spend "over the last three to four seasons" and it was a "start point of the club motioning to do things correctly".

He added: "Since I have been here we have let players go out of contract - some we would've kept - but we couldn't do that.

"We have been working hard to lower everything here. We sold three young players in the timelines we were given to make sure the money was in. We wouldn't have normally sold those young players, quite obviously.

"The new stadium speaks for itself, the affect that'll have on the city, as much as anything, the Evertonians.

"Alongside that, trying to still put out a team out there that can be competitive. Then you end up with an on-pitch sanction. So you're like, we are trying to do everything we can to solve these conundrums.

"There have been mistakes made I'm sure down the years but that's a natural part of football and player trading, it's not an exact science, it's very difficult in fact.

"We get the initial spell which is still the focus, the appeal side of things and you lose 10 points.

"It's an on-pitch sanction but we've actually been cutting the idea of being on-pitch powerful by resources and trying to do the right things. It's a bit of a tough one in my timeline of a year to take.

"It's a strange situation to get an on-pitch sanction of 10 points - which we're still waiting on the appeal quite obviously."

Dyche took over at Everton a year ago following the sacking of Frank Lampard, with the club 19th in the league and two points from safety.

Asked whether he would have been wary of taking the position had he known about the club's complex situation, Dyche said there is no "perfect job" in football.

"I don't mind getting my teeth into something," he said. "It's a great history, a great club. These chances don't always come along.

"You are probably going to get one with its challenges. There are probably more so here than others I was offered in my nine months out of the game, but I am never going to knock that."

Dyche hopes the outcome of the appeal and any further charges will be swift so the club can look forward to the future.

"I can only imagine with all these things it takes time," added the 52-year-old.

"If they get it inside the season it would be helpful, I don't think anyone wants to finish the season and be scratching their heads wondering.

"We would like to think that we won't be in that predicament but someone might be. I can presume that they'd like to get these things done inside of the season as well."