Manchester City found guilty of 114 Premier League charges, cleared of one, and set to appeal

An independent commission has found Manchester City guilty of 114 of the 115 Premier League charges levelled against them, covering a range of financial breaches across nine seasons between 2009/10 and 2017/18. The club was cleared of one charge relating to co-operation obligations and has since lodged an appeal against the verdict, with sanctions still to be decided.

The largest single category of findings concerned the accuracy of City’s financial reporting. Across 54 original charges, the commission determined that the club had presented a distorted picture of its finances, with inflated sponsorship figures and commercial arrangements artificially subsidised by the club’s Abu Dhabi ownership at the centre of the ruling.

A further 14 charges related to the concealment of true payments made to players and managers during the same period. The commission found that remuneration had been channelled through undisclosed contracts in order to circumvent financial regulations.

Five charges addressed City’s compliance with UEFA’s Financial Fair Play rules between 2013/14 and 2017/18. The panel concluded that the club’s financial practices had afforded it an unfair competitive advantage in European competition.

Seven charges concerned breaches of the Premier League’s Profitability and Sustainability Rules across the 2015/16 to 2017/18 seasons. The commission found that artificially inflated income had enabled City to spend beyond the limits set by the league’s financial framework.

The remaining 35 charges — on which City were also found guilty — related to a failure to co-operate with the Premier League’s investigation between December 2018 and February 2023. The commission was particularly critical of the club’s conduct throughout the lengthy inquiry, citing a lack of good faith.

The sole charge on which City were cleared was one of four alleging a failure to meet co-operation and good faith obligations towards the league.

City have contested the commission’s conclusions in full and have initiated an appeal process. That appeal will be heard by a new three-person panel, which will review the original ruling rather than conduct a fresh hearing. Possible penalties remain undetermined pending the outcome of that process.