Manchester City have been found guilty of breaking Premier League financial rules after an independent commission ruled against the club over commercial deals and financial reporting between the 2009/10 and 2017/18 seasons.
The Premier League said the case involved “sham” contracts used to increase reported revenue and reduce costs by more than £900 million. The commission also found City guilty of most charges linked to its failure to cooperate with the investigation.
No punishment has been set yet. The Premier League will decide sanctions at a later hearing, while Manchester City have until Friday, October 2, to appeal. The ruling follows a four-year investigation, a 42-day hearing and 115 charges issued against the club in February 2023.
Manchester City and Premier League Financial Rules
The commission found Manchester City guilty of all charges linked to serious financial breaches during the nine-season period. The Premier League said some sponsorship deals formed part of a “disguised funding scheme.”
“The remainder was funded by Abu Dhabi United Group Investment and Development Ltd (ADUG), which owned the club, the league said.”
The Premier League also said owner-funded arrangements allowed Manchester City to report lower operating costs than it actually faced. Another deal involved Fordham, which bought players’ image rights in what the league described as “a ‘sham’ circular arrangement” funded by ADUG.
The commission concluded that “by its conduct the club clearly intended to circumvent the PL Rules.” It said accurate reporting would have left Manchester City in breach of Premier League Profitability and Sustainability Rules and UEFA Financial Fair Play rules “by a very substantial amount.”
Manchester City and Premier League Reaction
Premier League chief executive Richard Masters said the ruling “establishes the facts of what happened at Manchester City during this period.”
Masters said Manchester City “systematically broke Premier League Rules” and called the case “the most significant in Premier League history.”
“It is paramount that the League remains competitive and fair for all clubs and for the fans,” Masters said.
Manchester City rejected the commission’s findings.
“Manchester City FC is both disappointed and surprised by the opinion of the Premier League Commission,” the club said. “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.”
Manchester City said it would pursue every available appeal route, arguing the ruling contains “clear material errors, of law, principle and fact, and is unsafe.”
Manchester City, Premier League Sanctions and Appeal
The Premier League said it should complete the full process “as soon as possible.” Possible sanctions under its rules include a reprimand, unlimited fines, points deductions and expulsion from the league.
Other clubs have previously reserved the right to seek compensation.
The original 115 Manchester City charges covered financial information, player and manager payments, Premier League PSR rules, UEFA rules and cooperation with the investigation. The commission held its 42-day hearing through December 2024.
Manchester City previously overturned a two-year UEFA ban at the Court of Arbitration for Sport in 2020. If the club appeals the latest Premier League ruling, the appeal will normally review the evidence already heard unless it allows new material.
An appeal board must issue its decision within 30 days after the appeal hearing ends, although no fixed timetable has been set for the hearing itself.
Manchester City Hit by Huge Premier League Blow as 115 Charges Lead to Guilty Verdict