Everton defender James Tarkowski says they cannot use their second financial breach hearing as an excuse.

After seeing a first points penalty cut from 10 to six on appeal, Everton are now waiting on the verdict of a second ruling.

After defeat to West Ham, Tarkowski said: “The second charge that looms over again, you could easily use that as an excuse as uncertainty, but we can't use that.

“We have been playing well, and we have played well so many times; that's why the blame comes on the players because the manager sets us up and we cause teams problems; defend well, if you don't put them chances to bed you are going to get punished at some point."

He also said: “I think clarity is the most important thing for us.

“We have cleared that (first ruling) up, and let's concentrate on the football and try and win some football matches. That should have started today, but it didn't. Now we move onto the next one."