Championship rivals fight over relaxing rules with host of sides on course to fail Financial Fair Play and start next term with points deductions

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A host of Championship clubs could start next season with points deductions as a row simmers over how the coronavirus crisis should affect financial regulations.

The current reporting period for the second tier's profit and sustainability (P&S) rules is due to end on June 30, and by that point clubs will have to show that they have not lost more than £39million over the past three years or face sanctions.

Sportsmail can reveal that before the virus outbreak 'five to eight' clubs were likely to be in breach of the regulations, but had planned to sell players when the transfer window opened at the start of June to ensure they complied.

EFL clubs from the Championship down have taken a financial battering over recent weeks

The clubs had indicated their intentions in forecasts sent to the league. However, the impact of the pandemic means the transfer window will, in all likelihood, not open until after the June 30 cut-off date, meaning those clubs will not be able to comply with the rules.

It is likely the financial reporting window will also be put back, but there is a real prospect that when the transfer market does open, clubs will struggle to find buyers for players in an uncertain financial climate and there are fears player values will plummet.

Should these clubs ask for the regulations to be relaxed, they are likely to face opposition.

Championship side Millwall took the decision on Wednesday to furlough their players

There is growing resentment among those clubs who are on course to comply because they feel they have acted responsibly and lived within their means.

One Championship club executive, who did not wish to be named, explained: 'There is a feeling there are some who have overspent and are now looking to wriggle out of P&S.

'If they have broken the rules, they should be punished.'