Barnsley FC could threaten legal action against Reading if they are relegated from the Championship

The Athletic have claimed that Tykes chief executive, Khaled El-Ahmad, sent a letter to the EFL last week asking for “more clarity around (Reading’s) compliance” with an agreed business plan set out following the Royals points deduction in November.

Reading were docked six points for breaching the EFL's profit and sustainability rules, which permit a maximum loss of £39m across three seasons. In November the EFL said the club had exceeded permitted losses by £18.8m.

A further suspended six-point deduction was agreed and will be applied if Reading fail to comply with a business plan, something they will be required to adhere to until the end of next season.

In their most recent accounts, Reading had pre-tax losses close to £36m.

The letter from El-Ahmad to the EFL stated: “We believe Reading are at a sporting advantage in the 2021-22 season, by continuing to operate a business model that is incompatible with P&S compliance.

“Barnsley are at a competitive disadvantage now. We therefore find it objectionable that a breach that is occurring now would not be sanctioned until 2022-23.

“We are keen to avoid a similar situation to that which Wycombe Wanderers find themselves in, whereby we are forced to take legal action if sanctions are applied in a non-coterminous period when the continuous and sustained breach of regulations occurred.”

The letter suggests that Barnsley are keen to ensure that Reading are complying with the business plan and that any breach should see a further punishment implemented this campaign.

Middlesbrough and Wycombe Wanderers have already been involved with legal claims against Derby County for points deductions being applied in a different season to when an offence took place.

Reading are six points ahead of Barnsley having played a game more than the Tykes. The sides are due to meet at Oakwell at the beginning of next month.