An independent Commission has found Manchester City guilty of serious breaches of Premier League financial rules over a nine-season period from 2009/10 to 2017/18. It also upheld most of the charges relating to the club’s failure to cooperate with the league’s investigation.
No punishment has yet been decided. The Premier League says a separate hearing will determine any sanction, while Manchester City has confirmed that it intends to appeal the findings.
What the Commission Found
In its statement announcing the decision, the Premier League said the Commission found that Manchester City used what it described as “sham” commercial arrangements that misrepresented the true agreements between the parties.
According to the Commission, the arrangements were used to artificially increase the club’s reported revenues and reduce its costs by more than £900 million over the period examined. That figure represents the scale of the accounting effect identified by the Commission; it is not a fine or punishment imposed on the club.
The Commission also found that Manchester City submitted misstated accounts and concealed the true state of its finances from auditors and football regulators.
It concluded that, had the relevant agreements been reported accurately, the club would have been significantly in breach of both Premier League and UEFA spending limits.
The Premier League began investigating Manchester City in December 2018 and referred the case to an independent Commission in February 2023. A 42-day hearing concluded in December 2024.
The Commission also upheld three of four alleged breaches relating to City’s duties of cooperation and utmost good faith during the league’s investigation.
City Rejects the Findings
Manchester City has rejected the Commission’s conclusions.
In its official club statement, City said it was “disappointed and surprised” by the published decision and maintained that it was innocent of the accusations brought by the Premier League.
The club said the findings contained what it considers material errors of law, principle and fact and confirmed that it will pursue the appeal routes available to it.
Under the Premier League’s timetable, City has until Friday, 2 October to exercise its right of appeal. An Appeal Board can uphold, vary or overturn aspects of the Commission’s decision.
Sanctions Remain Undecided
The findings do not mean that Manchester City has already been fined, deducted points, relegated or stripped of titles.
The Premier League said the issue of sanction will be considered separately at a further private hearing before the independent Commission. Its rules allow a range of possible sanctions, including fines, points deductions and other sporting penalties.
No sanction has yet been announced.
Reuters reported that the case remains one of the most consequential disciplinary proceedings in Premier League history, with the appeal process expected to determine how quickly the matter moves towards a final resolution.
What Happens Next
The immediate next step is Manchester City’s expected appeal.
If the club formally appeals, an independent Appeal Board will review the challenged findings. The separate sanctions process will also continue, although the Premier League has not announced when a final punishment decision will be published.
Until those processes are completed, claims that City has already lost points, been relegated or had previous titles removed are inaccurate.
