An independent commission has found Manchester City guilty of all 115 charges of breaching Premier League financial rules between the 2009/10 and 2017/18 seasons, the league confirmed on September 29, 2026. The ruling follows a four-year investigation into allegations that the club artificially inflated revenue and understated costs by more than £900 million ($1.2 billion) through disguised payments and "sham" commercial contracts.
The Premier League stated the commission found that City "systematically broke Premier League Rules for nearly a decade," with the core decision detailing how the club used schemes to appear compliant with financial regulations. Richard Masters, Premier League CEO, called the case the most significant in league history, emphasizing the unprecedented scale of the breaches.
City’s response and appeal plans
The club, which has denied all wrongdoing, announced it would appeal the verdict, citing "clear material errors of law, principle, and fact" in the commission’s opinion. In a statement, City reiterated that a "comprehensive body of irrefutable evidence" supports its position. The club has until October 4, 2026, to lodge its appeal.
Key findings of the independent commission
The 40-page verdict outlined that City arranged commercial deals where sponsors paid only a portion of agreed sponsorship fees, with the remainder covered by Abu Dhabi United Group Investment & Development Ltd, the club’s owner. The commission concluded that these transactions were structured to mislead regulators about the club’s true financial position. Had accurate accounts been submitted, City would have breached spending rules by a "very substantial amount," the report stated.
The investigation covered 115 charges, with the commission finding City guilty of all but one. The charges included allegations of failing to provide accurate financial information, submitting inflated sponsorship figures, and breaching financial rules related to squad cost controls. The panel also accused City of lacking cooperation with the investigation, with witnesses accused of lying during proceedings.
Reactions from stakeholders
Former Manchester City manager Pep Guardiola publicly reaffirmed his support for the club, posting on X: "I want every single @ManCity fan to know I am here; more than ever. I am, always have been, always will be behind my club, my owner, my chairman, Ferran, the players, staff, Enzo and you, our unique supporters. Let me be clear: we will get through this together. I love you all." Guardiola, who left the club at the end of the 2025/26 season after winning six Premier League titles, a Champions League, and multiple domestic cups, did not comment on the specifics of the ruling.
Former club chairman David Bernstein called for the resignation of City’s board, stating: "I can’t think of a penalty strong enough for this. The directors of the club, including the chief executive, are responsible for the running of the club in every respect." Bernstein, who served as chairman from 1998 to 2003, argued that the severity of the findings warranted leadership changes regardless of the appeal outcome.
LaLiga president Javier Tebas urged the Premier League to impose severe punishments, framing the case as a turning point for financial integrity in European football. Tebas stated: "Breaking [financial rules] for more than 10 years is very serious. The punishment should therefore be severe, not only to set an example but because the rules were broken." He emphasized that the case had implications beyond England, calling for a response that would deter financial doping across competitions.
Potential sanctions and next steps
The Premier League has not yet determined sanctions, which could range from fines and points deductions to relegation. A separate hearing will be held to decide penalties, with the process expected to extend over several months. City’s appeal, if unsuccessful, would prolong the uncertainty, with Bernstein warning that a prolonged legal battle would be detrimental to the club and the league.
The independent commission’s ruling marks the culmination of a case that began with leaked club emails in 2018, which alleged financial misconduct. The Premier League initiated formal charges in February 2023, following a multi-year investigation. City has consistently denied wrongdoing, describing the allegations as a "conspiracy theory" in internal communications.
Timeline of key events
- 2008: Abu Dhabi United Group acquires Manchester City.
- 2016: Pep Guardiola appointed manager; club begins period of dominance.
- 2018: Leaked emails spark initial allegations of financial misconduct.
- 2023: Premier League formally charges City with 115 breaches of financial rules.
- September 2026: Independent commission finds City guilty of all but one charge.
- October 4, 2026: Deadline for City to file appeal.
- Future date TBD: Premier League sanctions hearing.