Profit & Sustainability rules will be replaced with the new Squad Cost Ratio for the 2026/27 season but there are concerns over its impact on the Premier League’s ‘middle class’ Join the Miguel Delaney: Inside Football newsletter and get behind-the-scenes access and unrivalled insight Join the Miguel Delaney: Inside Football newsletter Join the Miguel Delaney: Inside Football newsletter Email * SIGN UP I would like to be emailed about offers, events and updates from The Independent. Read our