Manchester City have been found guilty of serious breaches of the Premier League’s financial regulations following an independent commission’s ruling covering a nine-season period.
The Premier League confirmed the findings on Tuesday, stating that the commission upheld the charges relating to the club’s financial conduct between the 2009/10 and 2017/18 seasons, as well as the majority of allegations concerning its cooperation with the league’s investigation.
According to the commission’s findings, City entered into what it described as “sham” contracts with some commercial partners, allegedly misrepresenting the true agreements in a manner that artificially increased the club’s revenues and reduced its costs.
The commission also found that the club submitted misstated accounts and concealed the actual state of its finances from its auditors and football regulators.
City was further found to have significantly breached both Premier League and UEFA spending limits during the period under review.
The commission also ruled that Manchester City breached its obligations to cooperate with the Premier League during the investigation. Three of the four alleged breaches relating to cooperation and the duty to act in good faith were upheld.
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The case stems from a Premier League investigation that led to more than 100 charges being brought against City in February 2023. The independent commission’s hearing concluded in December 2024 before the findings were eventually made public in September 2026.
Manchester City have the right to appeal the commission’s findings and have until Friday, October 2, to exercise that right.
The club has rejected the findings and said it intends to appeal, arguing that the commission made errors in law, principle and fact.
No sporting sanction has yet been determined. The Premier League said its board intends for the entire process, including any appeal and the publication of relevant decisions, to be concluded as soon as possible.
The outcome of the appeal process will therefore determine whether the commission’s findings stand in their current form and what consequences, if any, will follow.