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Manchester City have reportedly been found guilty of the majority of 115 alleged breaches of Premier League financial regulations.
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An independent commission has reached its findings, but sanctions against the club have yet to be announced.
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The charges cover financial reporting, player and manager payments, UEFA rules, Premier League sustainability regulations and cooperation with investigators.
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City have consistently denied wrongdoing and are expected to appeal, potentially extending one of English football’s biggest financial disputes.
September 25, (THEWILL) – Manchester City have been found guilty of the majority of the 115 alleged breaches of Premier League financial regulations in a landmark case that has hung over the English champions for more than three years, according to multiple reports.
BBC Sport, citing sources familiar with the case, reported on Friday that an independent commission had reached its decision and found City guilty of most of the charges. The Athletic and The Times reported that the club had been found guilty on all but one of the 115 counts. The sanctions have yet to be determined.
The findings represent a significant development in one of the most consequential financial cases in English football, although the dispute is unlikely to end immediately. City are expected to appeal, potentially extending proceedings that began with a Premier League investigation in 2018.
Neither the Premier League nor City has formally confirmed the reported findings.
The Premier League declined to discuss the reports, citing the confidentiality of the process. City, meanwhile, said the case had not been concluded.
“The Premier League process remains ongoing with significant elements to be completed, and subject to strict confidentiality,” the club said.
City added that it had respected due process throughout the investigation and expected the Premier League and its officials to act as an “independent, impartial and fair-minded regulator”.
The club has consistently denied wrongdoing.
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The Premier League charged City in February 2023 following a four-year investigation into the club’s finances. The allegations covered the period between the 2009-10 and 2017-18 seasons, while some charges concerned City’s alleged failure to cooperate with the league’s investigation between December 2018 and February 2023.
At the heart of the case are 54 allegations that City failed to provide accurate and up-to-date financial information, including details relating to revenue, sponsorship income and operating costs.
Another 14 charges concern alleged failures to provide accurate information about payments to players and managers, while five relate to compliance with UEFA financial regulations. Seven concern alleged breaches of the Premier League’s Profitability and Sustainability Rules, and 35 relate to the club’s alleged failure to cooperate with the league’s investigation.
The independent commission began hearing the case behind closed doors in September 2024. Proceedings lasted about 12 weeks and concluded in December that year. The lengthy wait for a decision had subsequently drawn growing scrutiny, although Premier League chief executive Richard Masters maintained that the timetable was controlled by the independent panel rather than the league.
The period covered by the principal financial allegations coincided with City’s transformation into one of English football’s dominant clubs following its 2008 takeover by Abu Dhabi United Group.
City won eight major trophies during the period, including three Premier League titles, three League Cups, an FA Cup and the Community Shield. The charges span the managerial tenures of Roberto Mancini and Manuel Pellegrini as well as the first two seasons of Pep Guardiola’s decade in charge.
Attention will now turn to what sanctions could follow the commission’s findings. No punishment has yet been announced, and reports indicate that the disciplinary process has not been completed.
The case is separate from City’s previous legal challenge to the Premier League’s Associated Party Transaction rules, which govern commercial arrangements involving companies connected to club owners.
That dispute centred on rules designed to ensure such transactions reflect fair market value. City and the Premier League eventually reached a settlement in September 2025, with City accepting that the league’s then-current APT rules were valid and binding and both sides agreeing to terminate the proceedings.
The latest reported findings could have broader implications for the Premier League’s financial regulatory system, particularly because of the scale and duration of the allegations against one of its most successful clubs.
However, the immediate consequences remain uncertain. Any sanctions would be subject to the league’s disciplinary process, while City’s expected appeal means the long-running legal battle could continue before a final outcome is established.
