Manchester City found guilty of 115 financial charges as appeal and sanctions loom

Manchester City have been found guilty of breaching the Premier League’s financial rules across a nine-season period, an independent commission ruled, with the club now facing potential sanctions ranging from heavy fines and points deductions to expulsion from the league.

The commission determined that City were guilty of all charges related to serious financial misconduct between 2009/10 and 2017/18, finding that the club benefitted from more than £900m in disguised funding during that period. The Premier League confirmed City were also found guilty of the majority of charges relating to a failure to co-operate with the league’s investigation, with three of four alleged co-operation breaches upheld.

The specific findings against City are significant in their scope. The commission concluded that the club arranged sham contracts with commercial partners to artificially inflate revenues and reduce costs, filed misstated accounts, and concealed the true state of its finances from both auditors and football regulators. City were also found to have been in serious breach of both Premier League and UEFA spending limits throughout the period in question.

City launched an appeal on 1 October, with chairman Khaldoon Al Mubarak stating the club retains an “irrefutable body of evidence” and maintaining their confidence in proving innocence. The appeal process is required to conclude within 12 weeks of its start date, meaning a resolution is expected before the end of the calendar year.

Until that appeal is resolved, both the club and the league remain in a state of limbo over what punishment, if any, will ultimately be applied. City were sitting top of the Premier League at the time of the verdict, and played their first match since the ruling away at Liverpool’s Anfield.

The case, which originated from 115 charges first referred to an independent commission, represents the most consequential disciplinary process in Premier League history. The range of possible sanctions — should the appeal fail — includes points deductions, financial penalties, and in the most extreme scenario, expulsion from the competition.