Sheffield Wednesday have been placed under a registration embargo by the EFL over amounts owed to HM Revenue and Customs.
It means Wednesday cannot register any players without prior written consent.
The Championship club also spent time under an embargo for the same reason last season.
In a statement seen by BBC Radio Sheffield the club said they were “looking to resolve the embargo at the earliest possible opportunity”.
“This is a temporary issue and a consequence of significant and as yet unpaid sums of money owed to the chairman which in turn has impacted on the club’s immediate cashflow,” they said.
It is understood that the club’s players and staff have received their wages.
Wednesday are 13th in the Championship after 12 games.
The three clubs were the subject of proceedings undertaken by an independent disciplinary commission following “large-scale, organised and illegal pyrotechni
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