-
An independent commission has found the Premier League champions guilty of all charges relating to serious financial-rule breaches over a nine-season period, as well as the majority of allegations concerning their failure to cooperate with the league’s investigation.
-
The Premier League says the commission found that City used “sham” commercial and other agreements to artificially increase reported revenue and reduce costs, with the arrangements affecting more than £900 million during the period under investigation.
-
The Premier League says a separate hearing will determine the appropriate punishment, while the club has until October 2 to appeal the guilty verdict.
-
Manchester City have described the commission’s opinion as “disappointing and surprising” and insist they have evidence supporting their position, vowing to pursue every available appeal and legal route.
September 29, (THEWILL) – Manchester City’s long-running Premier League financial case has reached a major new stage after the league officially confirmed that an independent commission found the club guilty of serious financial rule breaches dating back almost a decade.
The Premier League’s statement, released on Tuesday, September 29, confirmed reports that had emerged several days earlier, while providing further details about the commission’s findings and the next steps in a case that began publicly in 2023.
The commission found Manchester City guilty of all charges relating to serious breaches of the Premier League’s financial rules between the 2009/10 and 2017/18 seasons.
It also upheld the majority of charges relating to the club’s alleged failure to cooperate with the Premier League’s investigation.
However, the guilty verdict does not mean Manchester City have been punished yet.
The Premier League confirmed that the question of sanctions will be dealt with separately, leaving the club facing another major stage of the legal process.
Manchester City Found Guilty of Serious Financial Breaches
According to the Premier League, the independent commission found that Manchester City committed serious breaches of the competition’s financial regulations across a nine-season period.
The league said the commission found that City had arranged what it described as “sham” contracts and agreements with several commercial partners.
Those arrangements, according to the findings, were allegedly used to artificially inflate Manchester City’s revenues and reduce the costs recorded by the club.
The commission also found that the club submitted accounts that did not accurately reflect its financial position and concealed the true state of its finances from auditors and football regulators.
The Premier League further stated that City were found to have been significantly in breach of both the league’s spending limits and UEFA’s financial regulations.
The findings cover a period in which Manchester City transformed themselves into one of European football’s dominant forces.
Premier League Alleges More Than £900m Was Affected
One of the most significant revelations in the Premier League’s statement concerns the scale of the financial arrangements examined by the commission.
The league said the schemes were found to have artificially increased Manchester City’s revenues and reduced their costs by more than £900 million during the affected period.
According to the Premier League, some commercial arrangements involved companies that were required to pay only part of the stated sponsorship fees, with the remainder being funded by Abu Dhabi United Group Investment and Development Ltd (ADUG), which owned Manchester City.
The league also said other arrangements funded by ADUG enabled City to record lower operating expenses than they had actually incurred.
Another arrangement involving Fordham, an entity that purchased players’ image rights, was also described as being funded by ADUG.
The commission concluded that the arrangements were designed to circumvent Premier League financial rules.
As a result, the league says Manchester City failed to accurately report their income and expenditure for the purposes of the Premier League’s Profitability and Sustainability Rules and UEFA’s Club Licensing and Financial Fair Play regulations.
City Also Found Guilty of Failing to Cooperate
The case is not limited to Manchester City’s financial reporting.
The Premier League also confirmed that the independent commission upheld three of four alleged breaches concerning the club’s duties to cooperate with the league’s investigation.
The investigation itself lasted four years, with the Premier League alleging that City committed multiple breaches during the process.
The commission concluded that the club had made concerted efforts to stop and frustrate the investigation.
That finding adds another serious dimension to the verdict because the charges concern not only what happened during the period under investigation but also the club’s conduct during the subsequent regulatory process.
Manchester City Have the Right to Appeal
Despite the severity of the findings, the case is not yet finished.
Manchester City have the right to appeal the independent commission’s verdict, and the Premier League has confirmed that the club has until Friday, October 2, to exercise that right.
The club has already made clear that an appeal is expected.
In a statement released after the Premier League published its findings, Manchester City said they were “disappointed and surprised” by the commission’s opinion.
The club maintained that it was innocent of the accusations and said a “comprehensive body of irrefutable evidence” exists in support of its position.
City also argued that the commission’s opinion contains what they described as material errors involving law, principle and fact.
The club said it would pursue the available appeal routes and, where necessary, take action through appropriate regulatory and legal forums.
That means the guilty verdict is unlikely to represent the final word from Manchester City.
READ ALSO:
Punishment Will Be Decided at a Separate Hearing
Perhaps the biggest question now concerns what punishment Manchester City could face if the verdict survives any appeal.
For now, no sanction has been announced.
The Premier League confirmed that the question of punishment will be considered separately by the independent commission at another hearing.
That hearing will remain private and confidential until publication of the outcome is permitted under the league’s rules.
This means speculation surrounding potential points deductions, fines, title consequences or even relegation remains just that — speculation — until the sanctions process is completed.
The league has not confirmed what punishment Manchester City will receive.
Premier League Chief Says Verdict Is a Major Moment

Richard Masters, the Premier League’s chief executive, described the verdict as a major moment for English football.
Masters said the decision established what the commission had determined happened at Manchester City during the period in question and argued that it vindicated the league’s decision to pursue the case.
He also described the disciplinary case and the decision as the “most significant in Premier League history.”
According to Masters, the Premier League now wants to move quickly through the remaining stages of the process, including any appeal and the eventual sanction.
The league’s position is that its financial rules are necessary to protect the integrity and competitiveness of the competition.
What Happens Next in the Man City 115-Charges Case?
The immediate deadline is October 2, when Manchester City’s window to appeal the commission’s findings expires.
If the club appeals, the case will move into another stage before the eventual sanction can be settled.
If the verdict stands, the independent commission will then determine the punishment at a separate hearing.
The Premier League has promised that the full process, including appeals and the publication of relevant decisions, will be concluded as soon as possible.
Until then, Manchester City’s future remains uncertain.
The club has spent years denying the allegations and maintaining that it possesses evidence to defend itself.
The independent commission’s verdict has now dramatically changed the position of the case, but it has not yet brought the saga to its final conclusion.
The most consequential question in English football may therefore no longer be whether Manchester City breached the Premier League’s financial rules.
It is what happens to the club now that the commission says they did.
Available next action: Create a downloadable PDF file here in this chat containing the finalised decisions and immediate actions above
Olumide Atiba is a sports journalist with THEWILL, known for his keen news sense and compelling storytelling. He has built a reputation for turning leads into clear, well-structured reports that resonate with readers, with a strong focus on football coverage



