Manchester City Found Guilty of Premier League Financial Rule Breaches

Manchester City have been found guilty of serious breaches of the Premier League’s financial rules following a landmark ruling by an independent commission.

The Premier League confirmed on Tuesday, September 29, 2026, that the independent commission had found Manchester City guilty of all charges relating to serious financial-rule breaches covering a nine-season period from the 2009/10 to 2017/18 campaigns. The commission also upheld the majority of charges relating to City’s alleged failure to cooperate with the league’s investigation.

The case followed a four-year Premier League investigation that began in December 2018. City were formally charged in February 2023 after the league accused the club of numerous breaches involving financial reporting, sponsorship revenue, player and manager remuneration, UEFA financial regulations and the Premier League’s Profitability and Sustainability Rules.

‘Sham’ commercial agreements

According to the Premier League, the commission found that Manchester City had arranged what it described as “sham” commercial agreements with a number of sponsors during the period under investigation.

The league said the arrangements formed part of a disguised funding scheme in which the sponsors were required to pay only part of the stated sponsorship fees. The commission found that the arrangements artificially increased City’s reported revenues and reduced their costs by more than £900 million over the affected nine seasons.

The Premier League said the findings meant City had failed to accurately report income and expenditure for the purposes of both its own financial rules and UEFA’s club-licensing and Financial Fair Play regulations.

Failure to cooperate

The commission also found Manchester City guilty of three of four alleged breaches relating to the club’s obligation to cooperate with the Premier League’s investigation.

The Premier League said the commission’s findings established that the club had breached its duties of cooperation and good faith during the investigation.

City reject the findings and plan appeal

Manchester City have rejected the commission’s conclusions and said they remain innocent of the accusations.

The club said it was “disappointed and surprised” by the decision and argued that the commission’s opinion contains material errors of law, principle and fact. City have indicated that they will pursue the available appeal process.

The club has until Friday, October 2, 2026, to appeal the findings.

What punishment could Manchester City face?

The guilty finding does not yet determine Manchester City’s punishment.

The Premier League said sanctions will be dealt with separately at a further hearing before the independent commission. That hearing will remain private and confidential until publication of the outcome is permitted under the league’s rules.

Possible sanctions under Premier League rules can include financial penalties, points deductions, suspension from league matches, compensation orders and, in certain circumstances, expulsion from the league. The eventual punishment will depend on the commission’s separate sanctioning process and any appeal.

A landmark moment for English football

The ruling represents a major development in one of the longest-running financial disputes in Premier League history.

Manchester City have become one of English football’s most successful clubs during the period covered by the allegations, winning multiple Premier League titles and domestic trophies as well as the Champions League in 2023. The commission’s findings could therefore have significant consequences for the club, depending on the eventual sanctions and outcome of any appeal.

For now, however, Manchester City remain entitled to appeal the commission’s findings, and no sporting sanction has yet been imposed.

The next major stage of the case will therefore be City’s appeal and the separate process to determine what punishment, if any, will ultimately be imposed.