Manchester City says it remains innocent of the Premier League’s accusations and will challenge the commission’s findings, which the club says contain material errors of law, principle and fact.
Manchester City has vowed to pursue every available appeal and legal avenue after an independent Premier League Commission found the club guilty of serious breaches of the league’s financial rules.
In a statement issued after the commission’s opinion was published, Manchester City said it was “disappointed and surprised” by the findings and maintained that it was innocent of the accusations brought against it by the Premier League.
The club said it possesses what it described as a comprehensive body of “irrefutable evidence” supporting its position and indicated that its legal challenge will continue.
“Manchester City FC will now pursue the appeal avenues open to it,” the club said, arguing that the commission’s opinion contains “clear material errors, of law, principle and fact” and is therefore unsafe.
City maintains its innocence
The statement represents Manchester City’s first formal response to the commission’s published findings.
The club said it would remain “relentless” and, where necessary, proactive in pursuing its position through appropriate regulatory and legal forums.
City also stressed that the wider Premier League process has not yet concluded.
“The Premier League process remains ongoing, with significant elements uncompleted,” the club said.
The club's position remains that the commission's findings should not be treated as the final conclusion of the entire dispute because the appeal process and the separate sanctions stage remain outstanding.
What the Premier League Commission found
The Premier League said on September 29 that an independent Commission had found Manchester City guilty of all charges relating to serious breaches of the league's financial regulations covering a nine-season period from the 2009/10 through 2017/18 seasons.
The Commission also upheld the majority of allegations concerning City's failure to cooperate with the league's investigation. Three of four such charges were upheld.
Among the findings published by the Premier League were allegations that Manchester City had used “sham” commercial contracts with several commercial partners.
The league said those arrangements misrepresented the actual agreements between the parties and artificially inflated City's revenues while reducing its costs.
The Commission also found that the club had filed misstated accounts and concealed the true state of its finances from auditors and football regulators, according to the Premier League's published summary.
The league further said City had significantly breached both Premier League and UEFA spending limits during the relevant period.
Manchester City disputes those findings.
The case has lasted eight years
The dispute has been hanging over Manchester City for years.
The Premier League charged the club in February 2023 following a lengthy investigation into alleged financial-rule breaches covering multiple seasons.
City has consistently denied wrongdoing.
The hearing before the independent Commission began on September 16, 2024, and concluded on December 6 of that year after almost three months of proceedings.
The club has now pointed to the eight-year period since the process began as part of its criticism of the handling of the case.
Manchester City said it had “diligently respected due process for eight years” on the expectation that the Premier League Board and Executive would operate as an independent and impartial regulator.
The club also referred to its belief that the regulatory process should be free from “partisan influence.”
That wording reflects the club's own characterization of the process and should not be treated as an established finding that the Premier League acted with partisan influence.
Appeal deadline approaches
The Premier League has confirmed that Manchester City has the right to appeal the Commission's findings.
According to the league, the club has until Friday, October 2, 2026, to exercise that right. An Appeal Board can allow an appeal, dismiss it or make another order, including varying the Commission's decision.
City's statement makes clear that the club intends to use the appeal process.
The club is also limited in what it can publicly discuss while further proceedings remain underway.
“The Club is obviously restricted in what it can say further until all future proceedings are complete,” Manchester City said.
Sanction has not yet been decided
Although the Commission has published its findings, Manchester City has not yet been given a sporting or financial sanction in relation to the case.
The Premier League said the question of sanctions will be dealt with separately at a further hearing before the independent Commission. That hearing will remain private and confidential until publication of the outcome is permitted under the league's rules.
The league's rules give the Commission a broad range of potential sanctions, including fines, points deductions and other sporting measures. However, none of those possible penalties should be treated as a decision in City's case at this stage.
The appeal could also affect how the findings ultimately stand.
Premier League says process will continue
The Premier League has described the Commission's ruling as a major step in a case that has attracted sustained attention across English football.
Premier League chief executive Richard Masters said the decision addressed serious allegations involving the club's finances, while emphasizing that significant parts of the process remain unresolved.
The league said it intends to complete the remaining stages, including appeals and publication of relevant decisions, as quickly as possible.
For now, Manchester City's position remains directly opposed to the Commission's findings.
The club says the evidence supports its case, disputes the conclusions reached by the Commission and intends to challenge what it describes as errors in law, principle and fact.
The next major stage will therefore be the appeal process, followed separately by the Commission's consideration of sanctions.
Until those proceedings are completed, the ultimate consequences for Manchester City remain unresolved.
MANCHESTER CITY FULL STATEMENT
OFFICIAL: Manchester City statement.
“Manchester City FC is both disappointed and surprised by the opinion of the Premier League Commission, that has been published today.
The Club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case. The Club will therefore be relentless, and where necessary proactive, in any and all appropriate regulatory and legal forums.
The Premier League process remains ongoing, with significant elements uncompleted.
Manchester City FC will now pursue the appeal avenues open to it, on the basis that the opinion contains clear material errors, of law, principle and fact, and is unsafe.
The Club has diligently respected due process for eight years on the basis that the Premier League Board and Executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence.
The Club is obviously restricted in what it can say further until all future proceedings are complete”.
