An independent commission found Manchester City guilty of breaching Premier League financial rules over nine seasons. The club has lodged an appeal, calling the ruling unsafe.
Manchester City has formally lodged an appeal after an independent commission found the club guilty of all charges relating to breaches of the Premier League's financial regulations, a ruling that threatens to reshape the governance of English football and leaves the club's competitive future unresolved.
What the commission found
The verdict, confirmed by the Premier League on Tuesday, covers alleged breaches between the 2009-10 and 2017-18 seasons. The commission concluded that City "systematically broke Premier League Rules for nearly a decade" and found that the club arranged "sham contracts" with commercial partners as part of a scheme to disguise secret funding exceeding £830 million.
The panel said City "utilised devices" to "disguise the true extent of certain club liabilities," enabling the club to appear compliant with both Premier League and UEFA financial rules. Reports of the findings describe concealed funding on a scale of more than $1 billion.
The club's response
City deny wrongdoing and confirmed the appeal in a short statement, asserting that the commission's ruling contains "clear material errors, of law, principle and fact, and is unsafe." The club said it had filed "a comprehensive body of irrefutable evidence" in support of its positions.
According to BBC Sport, City is expected to argue on appeal that key sponsorship deals were funded by the Abu Dhabi government rather than the club's owners. Premier League rules permit state-owned bodies to sponsor clubs. Owners Abu Dhabi United Group, the private investment vehicle of UAE vice-president and deputy prime minister Sheikh Mansour, are said to have topped up the value of commercial deals by roughly £830.69 million as part of what the commission called a disguised funding scheme.
Institutional fallout
The Football Association said the verdict carries "significant implications for the integrity of the game," adding that it is "carefully considering the decision and its implications and will take action where appropriate." The FA's overarching powers could allow it to open its own investigation with the threat of additional sanctions.
The case has also drawn political attention. Downing Street stated that Manchester City are not "above the rules" after Andy Burnham, the former mayor of Greater Manchester, was criticised for comments appearing to defend the club's owners. A Number 10 spokesperson said the Prime Minister regards the initial judgment as serious and stressed that the independent process must run its course.
The chair of the Commons Treasury Committee, Labour MP Dame Meg Hillier, has written to HM Revenue and Customs asking whether it has requested the redacted documents in the commission's report. This follows analysis from Tax Policy Associates claiming City may have failed to pay as much as £12 million in tax linked to a contract with former manager Roberto Mancini — a figure that could reach £24 million with penalties.
David Kogan, chair of the Independent Football Regulator established by the government in 2025, said the case raised "serious issues" and that the regulator "has powers to assess the suitability of owners, directors and executives and we will use these powers where appropriate."
What happens next
Sanctions have not yet been decided. A separate sanctions hearing — which could take months to convene — will determine the punishment, with options ranging from a substantial fine to points deductions and, at the most severe end, relegation or expulsion. Other club executives have called for any punishment to apply this season.
The appeal will be heard by a new three-person independent commission. League regulations added this summer set a target of a decision within 12 weeks of a hearing, though that provision can be disapplied, leaving the timeline uncertain. Precedent suggests sanctions would follow the appeal outcome, though that is not guaranteed, and a further appeal against any sanctions remains possible.
City's principal sponsor, Etihad Airways, said it is considering legal action against the Premier League, claiming the release of the commission's findings had damaging implications despite the airline not being named in the redacted published findings. The UAE's state-owned carrier said it "categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements."
For now, the case remains legally live on multiple fronts, and the club's ultimate punishment is unresolved.