Birmingham City are ready to send Jota to Aston Villa.
The Mirror says Birmingham hope the imminent swap deal for top earner Jota with Aston Villa's Gary Gardner will ease their FFP headaches.
The Championship side were docked nine points this season for breaching EFL profit and sustainability rules.
Spanish attacker Jota, 27, is Blues' biggest earner on £45,000-a-week but he could be on his way to Villa to link up with his former Brentford boss Dean Smith.
Gardner, 26, who made 43 appearances for City on loan from Villa this term, is coming the other way permanently on a much smaller wage.