An independent Commission has found Manchester City guilty of all charges relating to serious financial-rule breaches over nine seasons, while the club has the right to appeal by October 2.
Manchester City has been found guilty of all charges relating to serious breaches of the Premier League’s financial rules over a nine-season period, according to the Premier League following the publication of an independent Commission’s findings.
The Commission found that the breaches occurred between the 2009/10 and 2017/18 seasons and also upheld three of four charges concerning Manchester City’s failure to cooperate with the Premier League’s investigation.
The ruling is the latest development in a case that began with a Premier League investigation in 2018 and resulted in a formal complaint against City in February 2023.
Manchester City has denied wrongdoing and has already stated that it intends to appeal the findings.
Commission Finds City Used ‘Sham’ Commercial Contracts
According to the Premier League’s published summary of the Commission’s findings, Manchester City arranged what the Commission described as “sham” contracts with several commercial partners.
The league said those agreements misrepresented the actual arrangements between the parties and were used to artificially increase the club’s reported revenues and reduce its costs.
The Commission also found that City relied on other agreements that were similarly structured.
The Premier League said the arrangements formed part of a disguised funding scheme involving Abu Dhabi United Group Investment & Development Ltd (ADUG), the entity that owned Manchester City during the period examined.
According to the league, some commercial partners were required to pay only part of the sponsorship amounts recorded in the agreements, while the remaining sums were funded by ADUG.
The Commission also identified other arrangements funded by ADUG that allowed the club to record lower operating expenses than it actually incurred.
The Premier League said the arrangements resulted in City failing to accurately report its income and expenditure under the league’s Profitability and Sustainability Rules and UEFA’s financial regulations.
City Found to Have Breached Spending Limits
The Commission also found that Manchester City was significantly in breach of both Premier League and UEFA spending limits during the relevant period.
The Premier League said that if the relevant commercial and financial agreements had been accurately reported in City's accounts, the club would have breached the applicable spending limits “by a very substantial amount.”
The findings cover nine seasons, from 2009/10 through 2017/18.
The case therefore concerns historical conduct rather than Manchester City's current financial accounts or the club's present-day compliance with Premier League rules.
Commission Also Upholds Three Cooperation Charges
The financial allegations were not the only findings against City.
The Commission also considered allegations that the club failed to cooperate properly with the Premier League during the league's investigation.
The Premier League said three of the four alleged breaches concerning City's duties of cooperation and utmost good faith were upheld.
The Commission concluded that City had made what the league described as “concerted efforts to stop and frustrate” the investigation.
The Premier League's investigation lasted four years before the case was referred to the independent Commission.
The Commission's hearing itself lasted 42 days and concluded in December 2024.
Manchester City Will Appeal
Manchester City has rejected the Commission's conclusions.
In its statement following publication of the findings, the club said it was “disappointed and surprised” by the opinion and maintained that it was innocent of the accusations made by the Premier League.
City said it had a comprehensive body of evidence supporting its position and would pursue the available appeal routes.
The club argued that the Commission's opinion contains material errors “of law, principle and fact” and described the decision as unsafe.
Manchester City has until Friday, October 2, 2026, to lodge an appeal against the Commission's findings.
The appeal will therefore become the next major stage in the long-running case.
No Sanction Has Been Imposed Yet
Despite the guilty findings, Manchester City has not yet received a sporting or financial punishment from the Commission.
The Premier League said the issue of sanctions will be considered separately in a further hearing before the independent Commission.
Potential sanctions under the league's rules can include fines, points deductions and other sporting measures, but no specific punishment has yet been imposed on Manchester City.
The league has also said that the sanctions hearing will remain private and confidential until publication of the outcome is permitted under its rules.
That means claims about relegation, points deductions, title changes or other sporting penalties remain speculative at this stage.
Premier League Calls Case Its Most Significant
Premier League chief executive Richard Masters described the decision as the most significant disciplinary case in the league's history.
Masters said the ruling established the facts concerning City's conduct during the period covered by the charges and said the league remained committed to completing the remaining stages of the process.
He also stressed that important elements of the case, particularly the sanction, remain unresolved.
The Premier League said its intention is for the entire process, including any appeals and publication of relevant decisions, to be completed as soon as possible.
What Happens Next?
The immediate next step is Manchester City's appeal.
The club has until October 2 to challenge the Commission's findings before an Appeal Board.
Under the Premier League's disciplinary process, an Appeal Board can allow an appeal, dismiss it or vary the Commission's decision.
The sanction process will then remain an important part of the case.
The Premier League has also published a redacted version of the Commission's core decision. Further material is expected to be released when permitted under the league's rules and legal restrictions.
For Manchester City, the ruling represents a major setback in the eight-year regulatory dispute, but it is not yet the end of the legal process.
The club continues to deny wrongdoing and has confirmed that it intends to appeal.
Until that appeal and the separate sanctions process are concluded, the ultimate sporting and financial consequences for Manchester City remain unresolved.
