---
title: "Manchester City Found Guilty of Serious Premier League Financial Rule Breaches"
url: https://whatsthescore.in/blog/manchester-city-found-guilty-of-serious-premier-league-financial-rule-breaches
author: "Arpan Ghosh"
author_url: https://whatsthescore.in/author/arpan-ghosh
author_title: "Senior Cricket Analyst, Historian & Former Cricketer"
publisher: "What's The Score"
category: "Football"
type: news
published: 2026-09-29T22:34:00+05:30
updated: 2026-09-30T06:51:21+05:30
reading_time_minutes: 8
tags: ["English Football", "FFP", "Financial Fair Play", "football news", "Man City Charges", "Man City Financial Charges", "Manchester City", "Manchester City Appeal", "Manchester City Verdict", "Premier League", "Premier League Financial Rules", "PSR", "Richard Masters"]
license: "Quotation with attribution and a link is permitted. Full reproduction is not."
canonical: https://whatsthescore.in/blog/manchester-city-found-guilty-of-serious-premier-league-financial-rule-breaches
---

# Manchester City Found Guilty of Serious Premier League Financial Rule Breaches

*Manchester City have been found guilty by an independent Commission of serious Premier League financial-rule breaches spanning nine seasons. The Commission found schemes inflated revenues and reduced costs by more than £900m. No sanction has yet been imposed, while City deny wrongdoing and intend to appeal.*

By Arpan Ghosh · 29 September 2026 · 8 min read

## Key takeaways

- An independent Commission found Manchester City guilty of all charges concerning serious Premier League financial-rule breaches over the nine seasons from 2009/10 to 2017/18.
- The Commission found arrangements that artificially inflated revenue and reduced costs by more than £900 million over the affected period.
- The Commission found that City used what it called "sham" commercial arrangements, including sponsorship-related structures involving funding from ADUG.
- It concluded that Manchester City filed misstated accounts and concealed the true financial position from auditors and football regulators.
- The Commission found City would have been significantly in breach of Premier League and UEFA spending limits if the relevant agreements had been accurately reported.
- Three of four alleged breaches concerning cooperation and utmost good faith during the investigation were upheld.
- The Premier League investigation began in December 2018, with the formal complaint issued in February 2023.
- The independent Commission's hearing lasted 42 days and concluded in December 2024.

**Manchester City have been found guilty of serious breaches of
Premier League financial rules across a nine-season period in one of the
most consequential disciplinary decisions in English football history.**




The Premier League announced on September 29, 2026 that an independent
Commission had found Manchester City guilty of all charges relating to
serious financial-rule breaches between the 2009/10 and 2017/18 seasons.




The Commission also upheld the majority of the charges relating to the
club's failure to cooperate with the Premier League's investigation.




However, the case is not over. No punishment has yet been imposed,
Manchester City maintain their innocence, and the club has confirmed that
it intends to challenge the findings through the available appeal process.




## Manchester City Financial Case: Key Details





| Detail | Information |
| --- | --- |
| Club | Manchester City FC |
| Decision announced | September 29, 2026 |
| Decision | Independent Commission found serious financial-rule breaches proved |
| Affected seasons | 2009/10 to 2017/18 |
| Financial impact identified by Commission | More than £900 million |
| Sanction | Not yet decided |
| Manchester City's position | Denies wrongdoing and intends to appeal |
| Appeal deadline | October 2, 2026 |





## What Did the Premier League Announce About Manchester City?




According to the Premier League's official statement, the independent
Commission found Manchester City guilty of all charges relating to serious
breaches of the competition's financial rules during the nine seasons
between 2009/10 and 2017/18.




The Commission also upheld three of the four alleged breaches concerning
Manchester City's duties of cooperation and utmost good faith during the
Premier League investigation.




The findings represent a major development in a case that has been hanging
over Manchester City and English football for several years.




## Commission Finds Manchester City Used 'Sham' Contracts




Among the most significant findings was the Commission's conclusion that
Manchester City arranged what it described as **"sham"
contracts** with several commercial partners.




In this context, the Commission used the term to describe contracts that
misrepresented the true agreements between the relevant parties.




According to the Premier League's published summary, these arrangements
were used to make Manchester City's commercial revenues appear higher and
its costs lower than they actually were.




## More Than £900 Million in Revenue and Cost Adjustments




The scale identified in the Commission's findings is particularly
significant.




The Premier League said the schemes were found to have
**artificially inflated Manchester City's revenues and reduced its
costs by more than £900 million** during the affected period.




The Commission concluded that the purpose was to make Manchester City's
financial position appear compliant with applicable financial rules.




## What Did the Commission Say About Sponsorship Deals?




The Commission found that several commercial arrangements formed part of
what it described as a disguised funding scheme.




Under those arrangements, commercial partners were required to fund only
part of the sponsorship fees recorded by Manchester City.




The Commission found that the remaining amounts were funded by
**Abu Dhabi United Group Investment & Development Ltd
(ADUG)**, which owned the club.




The findings also referred to other arrangements that reduced the
operating expenses recorded by Manchester City.




## Commission Examines Manchester City's Image Rights Arrangement




The published findings also address an arrangement involving
**Fordham**, an entity that purchased Manchester City
players' image rights.




According to the Commission's findings as summarised by the Premier
League, the arrangement was part of a circular structure funded by ADUG
that allowed the club to record lower operating expenses.




## Manchester City's Accounts Were Misstated, Commission Finds




The independent Commission concluded that Manchester City filed
**misstated accounts** and concealed the true position of
its finances from auditors and football regulators.




This finding was central to the case because clubs are required to provide
accurate financial information so that regulators can determine whether
they are complying with financial-control rules.




## Premier League and UEFA Spending Limits




The Commission also found that Manchester City was significantly in breach
of both Premier League and UEFA spending limits during the relevant
period.




According to the Premier League, if the relevant agreements had been
accurately reflected in Manchester City's accounts, the club would have
exceeded the applicable spending limits by a substantial amount.




## Commission Says City Intended to Circumvent Premier League Rules




One of the strongest conclusions contained in the Premier League's
published statement concerns Manchester City's intentions in relation to
the financial arrangements.




The Commission concluded that Manchester City's conduct demonstrated an
intention to circumvent Premier League rules.




That conclusion forms part of the Commission's core findings, but
Manchester City strongly dispute the overall decision and maintain that
they are innocent of the accusations.




## Manchester City Also Found in Breach of Cooperation Duties




The financial allegations were not the only part of the case.




The Premier League's investigation lasted approximately four years, and
Manchester City faced allegations concerning their obligations to
cooperate with that process.




Three of the four alleged breaches concerning cooperation and utmost good
faith were upheld by the Commission.




The Commission concluded that Manchester City had made efforts to frustrate
the Premier League's investigation.




## How Did the Manchester City Investigation Begin?




The Premier League began investigating Manchester City in
**December 2018**.




After several years of investigation, the Premier League issued its formal
complaint and referred the case to an independent Commission in
**February 2023**.




The case subsequently became one of the most closely watched regulatory
proceedings in world football.




## Independent Hearing Lasted 42 Days




The independent Commission conducted a substantial hearing that lasted
**42 days** and concluded in December 2024.




According to the Commission, the evidence included approximately
**7,000 pages of witness and expert transcripts**, alongside
extensive written submissions from the parties.




The complexity and volume of that material contributed to the lengthy
period between the end of the hearing and publication of the decision.




## Richard Masters Calls Case the Most Significant in Premier League History




Premier League Chief Executive **Richard Masters** described
the disciplinary case and decision as the most significant in the
competition's history.




Masters said the core decision establishes what the independent Commission
found occurred during the period and stressed the Premier League's
responsibility to enforce rules approved by its member clubs.




He also said the League intends to move through the remaining stages of
the process as quickly as possible.




## Has Manchester City Been Punished?




**No sanction has yet been decided.**




This distinction is crucial when discussing the verdict.




The Commission's published core decision deals with whether the alleged
rule breaches were established. The question of what punishment, if any,
should follow will be considered separately.




The Premier League says a further hearing before the independent Commission
will address sanctions.




## What Punishments Could Manchester City Face?




Premier League rules give an independent Commission broad discretion when
deciding sanctions.




The League's official statement notes that the available measures include
**financial penalties, points deductions and other sporting
sanctions**.




However, it is important not to treat any particular punishment as
confirmed. The Commission has not yet announced Manchester City's
sanction.




## Manchester City Respond to the Verdict




Manchester City have strongly rejected the Commission's findings.




In an official club statement published following the decision, City said
they were **"disappointed and surprised"** by the
Commission's opinion.




The club continues to maintain that it is innocent and says it possesses
evidence supporting its position.




Manchester City also argue that the Commission's decision contains what
the club describes as material errors of law, principle and fact.




## Manchester City Confirm Appeal Plans




Manchester City have indicated that they will pursue the appeal avenues
available to them.




The Premier League's statement says the club has until
**Friday, October 2, 2026** to exercise its right to appeal
the Commission's findings.




That means the September 29 decision should not be treated as the end of
the disciplinary process.




## Why Manchester City's Appeal Matters




An appeal could challenge parts or all of the Commission's findings.




Under Premier League rules, an Appeal Board has broad powers. It can
dismiss an appeal, allow it or make other orders, including varying an
order made by the Commission.




Until that process and the separate sanctions stage are complete, the
ultimate consequences for Manchester City remain unresolved.




## What Happens Next in the Manchester City Case?




    - Manchester City can formally appeal the Commission's findings.

    - An Appeal Board can consider challenges to the decision.

    - The issue of sanctions will be addressed separately.

    - The sanctions hearing will remain private while proceedings continue.

    - Further decisions can be published when permitted under Premier League rules.




The Premier League says it wants the complete process, including any
appeals and publication of relevant decisions, concluded as quickly as
possible.




## Why This Decision Is So Significant




The case reaches far beyond an ordinary financial-rule violation.




It concerns financial reporting across nine seasons during an era in which
Manchester City transformed into one of the dominant clubs in English and
European football.




The Commission's findings cover sponsorship revenue, operating expenses,
financial accounts, spending controls and cooperation with the League's
investigation.




That combination explains why the Premier League itself has characterised
the disciplinary case as unprecedented in its significance.




## What Does the Verdict Mean for Manchester City's Past Trophies?




At present, the published decision does **not** announce any
change to Manchester City's historical trophies.




Speculation about retrospective sporting consequences should therefore
not be presented as a confirmed outcome.




The sanctions process remains separate, and the Commission has yet to
announce what consequences will follow if its findings remain in place
after the appeals process.




## Manchester City Financial Case Is Not Over Yet




The September 29 announcement is unquestionably a landmark development,
but it is not the final stage of the Manchester City case.




The independent Commission has found serious financial-rule breaches
proved and has upheld most of the cooperation allegations.




Manchester City, however, categorically reject the findings and intend to
challenge them.




**The focus will now shift to Manchester City's appeal and,
ultimately, the separate process that will determine what sanctions,
if any, are imposed.**

## Frequently asked questions

### Were Manchester City found guilty of the Premier League financial charges?

Yes. The independent Commission found Manchester City guilty of all charges relating to serious financial-rule breaches over the nine-season period from 2009/10 to 2017/18. It also upheld most of the alleged cooperation breaches.

### What did Manchester City do according to the Commission?

The Commission found arrangements that misrepresented commercial agreements, artificially increased recorded revenues and reduced costs, alongside misstated accounts. It found the financial impact exceeded £900 million over the affected period.

### What does Manchester City say about the verdict?

City reject the findings, maintain their innocence and say the Commission's opinion contains material errors. The club says it will pursue the available appeal routes.

### Have Manchester City been given a points deduction?

No. As of September 29, no sanction has been announced. The sanctions question will be handled separately.

## Sources

- [Premier League - Premier League Statement: Manchester City FC](https://www.premierleague.com/en/news/4727779/premier-league-statement-manchester-city-fc)
- [Manchester City - Club Statement](https://www.mancity.com/news/club/manchester-city-club-statement-premier-league-63926128)
- [Reuters - Manchester City Found Guilty of Financial Rule Breaches](https://www.reuters.com/sports/soccer/man-city-found-guilty-all-charges-serious-financial-rule-breaches-premier-league-2026-09-29/)
- [Sky Sports - Manchester City Charges Verdict](https://www.skysports.com/football/news/13290810/man-city-charges-verdict-club-found-guilty-of-all-charges-related-to-serious-breaches-of-premier-league-financial-rules)

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Originally published by What's The Score at https://whatsthescore.in/blog/manchester-city-found-guilty-of-serious-premier-league-financial-rule-breaches