Everton will be forced to change their team again for this evening’s Europa League match against Benfica at Goodison Park. While it is not injury but Uefa regulations that will prompt the removal of John Heitinga and Lucas Neill from their line-up, Tim Howard, the goalkeeper, remains frustrated.

The Merseyside club’s injury list this season is very long, with players such as Phil Neville, Phil Jagielka, Victor Anichebe, Steven Pienaar and Leon Osman out. The club also confirmed yesterday that Mikel Arteta, who is recovering from a serious knee injury, will not be fit until the new year after suffering an infection in the joint.

With so many players missing, the last thing that David Moyes, the manager, needs is to have to drop Heitinga and Neill because of Europa League rules, particularly against a Benfica team who beat Everton 5-0 in Portugal two weeks ago.

Heitinga played for Atlético Madrid in a Champions League qualifier this season before his move to Everton, rendering him ineligible, and Neill was signed by the club after the registration date for the competition, so he cannot feature until the knockout phase starts in the new year.

“We have not been completely settled for various reasons,” Howard said. “There have been injuries and suspensions and cup-ties, so when we are playing on different fronts it has been hard. The manager has had to chop and change because of those reasons, and it is tough.

“We have gone from Wednesdays to Saturdays with different line-ups and it has been hard to have to keep swapping. When we were at our best we had a fantastic understanding, we knew each other’s body language and we could communicate. We hope we can slowly get back to that.”

Benfica top group I on goal difference from Moyes’s team, but they have the mental edge after condemning Everton to their heaviest European defeat. Howard insists that revenge is not a primary emotion or motivator for the rematch, but he did say that a victory would assuage the painful memories of that evening.

“Any professional would say the same, it is like getting hit on the chin and you lose some of your pride,” Howard said. “It was a terrible feeling after being beaten like that. Now we’ve got them back at Goodison and we’ll be doing everything we can to have a good win. That will certainly make everyone feel a lot better.”

Everton (probable; 4-4-1-1): T Howard — A Hibbert, J Yobo, S Distin, L Baines — D Gosling, M Fellaini, J Rodwell, D Bilyaletdinov — T Cahill — Yakubu Ayegbeni.

Benfica (probable; 4-4-2): Júlio César — M Pereira, Luisão, D Luiz, C Peixoto — Ramires, J García, P Aimar, A Di María — J Saviola, O Cardozo.

Referee: S Ennjimi (France).

Television: Live on Five from 7.30pm (kick-off 8.05pm).