Manchester City has been found guilty of serious breaches of the Premier League’s financial rules after an independent commission ruled against the club in a landmark case involving 115 charges.
The Premier League said the commission found City guilty of all charges relating to serious financial breaches over nine seasons from 2009-10 to 2017-18. It also found the club guilty of the majority of charges concerning its failure to cooperate with the league’s investigation between 2018 and 2023.
The commission found that City arranged what the league described as “sham” commercial contracts, filed misstated financial accounts and concealed aspects of its finances from auditors and football regulators. According to the Premier League, the arrangements artificially increased revenue and reduced costs by more than £900 million during the period under investigation.
The financial charges cover a period in which City became one of English football’s dominant clubs following its takeover by Abu Dhabi-based ownership in 2008. The allegations included inaccurate financial reporting, inflated sponsorship figures, undisclosed payments and breaches of spending regulations established by both the Premier League and UEFA.
The commission also upheld three of four alleged breaches concerning City’s cooperation with the Premier League’s investigation. The case began after leaked club documents and emails prompted scrutiny of the club’s finances and was formally referred to an independent commission in 2023.
Manchester City has consistently denied wrongdoing and rejected the commission’s findings. The club said it was disappointed and surprised by the verdict and intends to appeal, arguing that the decision contains significant errors and that evidence supporting its position was not properly considered.
The ruling does not immediately determine Manchester City’s punishment. The Premier League said sanctions will be decided at a separate hearing by the independent commission. Possible penalties under the league’s rules include a fine, points deduction or expulsion from the Premier League, although no specific punishment has yet been imposed.
City must lodge its appeal by Friday, according to the Premier League. The appeal process could therefore determine whether the findings ultimately remain in force and how the case proceeds.
The verdict marks a major development in one of the longest-running financial cases in English football. The eventual sanctions and outcome of any appeal could have consequences not only for Manchester City but also for the wider Premier League and its financial regulations.
