Lingard, in a column with The Times, writes that he felt issues with the Profit & Sustainability rules saw him sidelined at Forest last season.
The former Manchester United midfielder penned: "Let’s start with my last stint in the Premier League, with Nottingham Forest.
"I loved the club and their supporters, but when I joined after their promotion in 2022 it was on a one-year contract where the appearance bonuses were high.
"Forest ended up with worries about the league’s profitability and sustainability rules (PSR) and, as the season wore on, a need to limit spending and those bonuses may have been why I didn’t get on the pitch in certain games.
"But I also had a difficult time physically. For pretty much the entire season, I suffered severe tendinitis in my knees and Achilles tendon. Sometimes I played in pain and other times I was just too sore to play at all. The issues affected my decelerations - when maybe you sprint past an opponent, or into space, and then stop and turn - which is a big part of my game."