West Ham will be under pressure to raise more than £100m through player sales if they are relegated. The club reported a loss of £104.2m in their last set of accounts and their financial problems will deepen if they are no longer in the Premier League.

They are on the brink of going down after losing 3-1 at Newcastle on Sunday. Their fate will in effect be confirmed if Tottenham draw at Chelsea on Tuesday night and sealed if Spurs win. West Ham are realistic enough to know they will probably be in the Championship next season.

Relegation would lead to an exodus of talent and leave West Ham resigned to losing Jarrod Bowen, Mateus Fernandes and Crysencio Summerville. Big sales will be required regardless. The club are conscious they must not run the risk of breaching either Premier League or EFL financial regulations.

West Ham’s accounts forecast “a liquidity shortfall in summer 2026”, as well as the “severe but plausible scenario” of relegation causing an even bigger financial crisis.

Sources have predicted a number of players will be seeking to leave. West Ham can expect to make a profit on Fernandes, the highly rated Portugal midfielder who joined from Southampton for £38m last summer. Fernandes has interest from Arsenal, Manchester United and Paris Saint-Germain.

Summerville, who has a chance of making the Netherlands squad for the World Cup, will also have suitors. United are among the clubs monitoring the Senegal left-back El Hadji Malick Diouf.

Bowen’s commitment to West Ham will also be tested. The England winger has stayed loyal, but will need to put his career first. Several Premier League clubs are tracking the 29-year-old.

Everton tried to sign Tomas Soucek last summer, Axel Disasi will return to Chelsea after a successful loan spell and the centre-backs Konstantinos Mavropanos and Jean-Clair Todibo are likely to leave.

West Ham are expected to try to convince Nuno Espírito Santos to stay as manager, but some sources expect relegation to cause him to walk away.