The English Football League have confirmed that Reading will immediately be docked two points, and have another two suspended, for HMRC-related issues.

The Royals, already docked four earlier in the season for late payment of wages, will now drop to just three points clear of relegation with 11 matches remaining.

Another two will be deducted if HMRC are paid late between now and the end of the season, while owner Dai Yongge has been fined £100,000.

A statement read: "An independent Disciplinary Commission (IDC) has determined that Reading Football Club are to be deducted two points from the 2023/24 League One table with a further two points suspended after the Club failed to meet HMRC payment obligations in accordance with EFL Regulations. 
"The sporting sanction will be applied immediately resulting in the Club being deducted a total of six points in the current season, having received a one-point penalty in August 2023, before a further three points were removed in September 2023. 
"The suspended points deduction will be activated in the event the Club fails to pay amounts owed to HMRC, other Clubs or any other football creditor claims by the required due dates up until the end of the 2023/24 season. 
"Following separate charges being issued, the Club’s owner, Mr Dai Yongge, has been fined £100,000 for his repeated failures to deposit an amount equal to 125% of the Club’s forecast monthly wage bill in a designated account.  He is required to pay the fine by 18 March 2024.  
"If Mr Dai fails to comply with the prior order of the IDC to meet the deposit requirement within 28 days a further suspended fine of £100,000 will be activated and an additional fine of £100,000 will be imposed if the money is not received within five weeks.  
"The EFL notes the written reasons issued by the Commission who have again opted not to disqualify Mr Dai because of the potential adverse consequences for the Club. However, as the League has previously stated, Mr Dai has demonstrated an unwillingness to support the Club’s current financial commitments, in contrast to his approach following the change of control in 2017. That is creating significant uncertainty, and the current impasse has to be broken. 
"Therefore, the League urges Mr Dai to provide his Club with the appropriate resources needed while at the same time accelerating his efforts to sell his majority shareholding to new owners, so that everyone associated with Reading FC, including staff, supporters and the local community, can move on and prepare for a positive future."