Manchester City found guilty on 114 of 115 charges in landmark Premier League ruling

Manchester City have been found guilty on 114 of 115 charges brought by the Premier League, in a landmark ruling that concludes one of the most extensive financial misconduct cases in English football history.

The independent panel, which conducted a 42-day substantive hearing between September and December 2024, found that every charge was proven against the club except Charge 4(B). The Premier League had originally filed more than 100 individual rule breach allegations in February 2023, grouped into four main categories and spanning multiple seasons.

The £830m disguised funding scheme

At the heart of the ruling is what the panel described as a “Disguised Funding Scheme” operated between 2009 and 2018. City declared £949.94 million as commercial sponsorship revenue during that period; the panel found that only £119.25 million of that figure represented legitimate base fee payments from Abu Dhabi sponsors. The remaining £830.69 million was direct funding from Abu Dhabi United Group (ADUG) that should legally have been recorded as equity contributions rather than sponsorship income.

The panel concluded that the violations constituted severe, sustained, and intentional non-compliance critical to fair competition — language that underlines the gravity of the findings.

Witness credibility and false testimony

The hearing evaluated millions of pages of documents, expert reports, and approximately 7,000 pages of verbatim transcripts, with oral testimony from 27 factual and expert witnesses. While the panel noted that most individuals attempted to give honest evidence, it found that testimony from several key witnesses called by the club was false in core respects, with certain individuals knowingly providing untrue testimony during proceedings.

Guardiola not implicated

A significant element of Charge 1(B) centred on alleged secondary or secret payments made to a redacted employee beyond their primary employment contract. The Commission examined side agreements linked to Abu Dhabi-based entities to determine whether total managerial compensation had been improperly disguised or omitted from official filings.

However, the published document makes clear that former manager Pep Guardiola was not implicated in or charged with any personal financial wrongdoing. His tenure falls within the broader timeline under review, but the panel’s serious findings focused on administrative, executive, and structural reporting failures rather than individual misconduct by the Spaniard.

What happens next

The written reasons represent a landmark moment after years of legal friction between City and the Premier League. A separate sanctioning process is expected to follow, which will determine what penalties — potentially including points deductions, fines, or other measures — the club will face as a consequence of the findings.