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Premier League confirms Manchester City found guilty of financial rule breaches
29th September, 2026 07:37 PM
Manchester City have been found guilty of serious breaches of the Premier League’s financial regulations following an independent Commission’s investigation into the club’s finances between the 2009/10 and 2017/18 seasons.
The Premier League announced on Tuesday, September 29, 2026, that the Commission had upheld charges relating to the club’s financial reporting, spending limits and cooperation with the league during its investigation.
According to the findings, Manchester City used a number of commercial arrangements that were described as ‘sham’ contracts. The Commission found that some agreements did not accurately reflect the true arrangements between the club and its commercial partners.
The Premier League said the arrangements formed part of a wider scheme that artificially increased Manchester City’s reported income while reducing its recorded expenses.
Overstating revenues
The league said the schemes resulted in the club overstating its revenues and understating its costs by more than £900 million during the period under review.
The Commission also found that Manchester City submitted accounts that did not accurately represent its financial position and that the club had concealed aspects of its finances from auditors and football regulators.
The findings further established that the club had breached both Premier League and UEFA spending regulations by a substantial margin once the relevant financial arrangements were accurately accounted for.
The Commission concluded that ‘by its conduct the club clearly intended to circumvent the PL Rules‘.
The case also covers Manchester City’s conduct during the Premier League’s four-year investigation. The Commission upheld three of four alleged breaches relating to the club’s duty to cooperate with the league and act in good faith.
It concluded that the club had ‘made concerted efforts to stop and frustrate the PL investigation’.
Facts of the case have been established
Premier League chief executive Richard Masters said the decision established the facts surrounding the allegations and justified the league’s decision to pursue the case.
“The core decision establishes the facts of what happened at Manchester City during this period. It details how the club systematically broke Premier League Rules for nearly a decade.
“It also vindicates the Premier League’s decision to pursue this case against Manchester City. While the process to date has been both long and difficult, the League has remained determined that the facts be established independently.
“It is a key responsibility of the Premier League to ensure that the Rules, approved by the clubs themselves, are upheld to protect the integrity of the competition. It is paramount that the League remains competitive and fair for all clubs and for the fans. We take that role extremely seriously.
“This disciplinary case, and this decision, are the most significant in Premier League history. There are elements of the case that remain to be decided, including, importantly, what sanction must follow for these breaches. Now we have the Commission’s decision, we are committed to moving swiftly through the remainder of the process, to provide certainty for the League, our clubs and fans.”
The Premier League said the Commission’s findings have been published in a redacted Core Decision. Further appendices are expected to be released when the league is permitted to do so.
The publication follows a ruling that the Commission’s decision constituted a ‘final award’, a position subsequently confirmed by an Appeal Board.
However, the disciplinary process is not yet complete.
The next stage will determine the sanction to be imposed on Manchester City. That matter will be considered at a separate hearing before the independent Commission, with the proceedings remaining private until publication of the outcome is permitted under Premier League rules.
Right to appeal
The club has the right to appeal the Commission’s findings and has until Friday, October 2, 2026, to exercise that right.
The Premier League said its board intends for the remaining process, including any appeals and publication of relevant decisions, to be completed as soon as possible.
The investigation began in December 2018, while the Premier League formally issued its complaint under Section W of its rules in February 2023.
The independent Commission subsequently conducted a 42-day hearing, which ended in December 2024.
Explaining the time taken to reach its decision, the Commission said: ‘It has taken us much longer than we would have wished, and much longer than we had anticipated would be the case when the hearing concluded, to produce our Decision. That is regrettable’.
It added that the panel had to work through extensive evidence, including approximately 7,000 pages of witness and expert transcripts, as well as detailed written submissions from the parties.
Under Premier League rules, sanctions available to an independent Commission include fines, points deductions and other sporting measures.
Any appeal will be handled by an Appeal Board appointed by the Chair of the Premier League’s independent Judicial Panel.
The latest ruling therefore establishes the Commission’s findings on the charges, but the eventual sporting and financial consequences for Manchester City will only become clear after the separate sanctions process and any potential appeals.
