Chelsea are negotiating with the Premier League over a financial settlement related to secret payments for transfers made during Roman Abramovich’s ownership.

A financial settlement is seen as the likeliest outcome as the club’s current owners, Todd Boehly and Clearlake Capital, discovered the irregularities during the takeover process in May 2022 and reported them to the Premier League and Uefa.

An outcome is expected before the end of March, with sources confident Chelsea’s self-reporting will ensure they are not hit with a sporting sanction such as a points deduction.

The possibility of sanctions was raised after leaked files obtained by the Guardian in 2023 revealed a string of secret payments made during the Abramovich era, sparking questions over how the Russian funded the club’s success. The Premier League has been investigating payments that appeared to be connected to the ­signings of Samuel Eto’o and Willian in 2013. Payments apparently related to the signing of the former Belgium winger Eden Hazard have also been under investigation.

Secret payments would normally run the risk of a sporting sanction but Chelsea’s argument is that any allegations of rule breaches were connected to the previous ownership. It has also been pointed out that the payments would not have come to light without Boehly and Clearlake alerting the relevant authorities after conducting a thorough due diligence process.

Chelsea reached a similar arrangement with Uefa, agreeing an £8.6m settlement in July 2023. It is expected that the Premier League will make clear that any settlement should not be seen as a sanction, while it is believed that rival clubs are sympathetic to the situation faced by Boehly and Clearlake after the takeover.

There is also a strong expectation that the case will not cause Chelsea any issues with the league’s profitability and sustainability regulations. Chelsea have remained compliant from a PSR perspective.

Eto’o and Willian were bought in August 2013 by Chelsea from Anzhi Makhachkala, a now defunct club from Dagestan. Financial records indicated that payments unrelated to the transfer fees were made to two companies, Tobeo Services Inc and Fernington Invest Corp, based in the British Virgin Islands. There is no suggestion either player had knowledge of the payments.

Chelsea and the Premier League declined to comment.