Manchester City have been found guilty of 114 of 115 Premier League financial charges, with the club now facing a separate process to determine possible sanctions.
The findings, mark a major development in one of the longest-running disciplinary cases in English football.
The verdict was reached by a three-member independent commission after a hearing that examined allegations concerning Manchester City’s financial conduct over several seasons. The Premier League has not publicly released the commission’s written judgment and has declined to comment, citing the confidential nature of the proceedings.
Manchester City are expected to appeal the findings, while the process of determining any sanctions has not yet been completed.
The club responded to the reports by stressing that the case remains ongoing.
“The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality.”
The statement added that City’s position remained consistent with its February 2023 response when the Premier League first brought the charges.
“The club has diligently respected due process for eight years on the basis the Premier League board and executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence.”
The Premier League formally referred Manchester City to an independent commission on February 6, 2023, following a four-year investigation into alleged financial-rule breaches.
The allegations primarily covered the period between the 2009/10 and 2017/18 seasons, although some allegations concerning the club’s cooperation with investigators extended into the investigation period that followed.
The Premier League accused City of failing to provide accurate financial information concerning revenue, sponsorship income, related-party transactions and operating costs. Other allegations concerned the disclosure of payments to players and managers, UEFA Financial Fair Play rules and the league’s Profitability and Sustainability Rules.
The charges also included allegations that City failed to cooperate with the Premier League’s investigation.
City rejected the allegations. In its February 2023 statement, the club said it was “surprised” by the charges and pointed to the amount of information it had supplied to the league.
“The Club welcomes the review of this matter by an independent Commission, to impartially consider the comprehensive body of irrefutable evidence that exists in support of its position.”
City concluded its initial statement by saying:
“As such we look forward to this matter being put to rest once and for all.”
The 115 allegations covered five broad areas. The largest group consisted of 54 alleged breaches concerning the provision of accurate financial information between 2009/10 and 2017/18.
Another 35 allegations concerned the club’s alleged failure to cooperate with the Premier League investigation.
There were also 14 allegations concerning financial information relating to player and manager remuneration.
Seven allegations concerned the Premier League’s Profitability and Sustainability Rules, while five related to UEFA regulations, including Financial Fair Play and club licensing requirements.
The Premier League’s original 2023 statement said the financial information supplied by clubs had to provide an accurate and “true and fair view” of their financial position.
The hearing began on September 16, 2024, and concluded on December 6, 2024. Three members appointed through the Premier League’s independent judicial process considered the evidence and arguments presented by both sides.
The lengthy gap between the end of the hearing and the reported verdict reflected the scale of the case, which involved a large volume of financial records and allegations covering multiple seasons.
City’s defence throughout the case has remained that it did not breach the rules and that evidence submitted to the commission supported its position.
The reported guilty findings do not immediately impose a sporting punishment on Manchester City.
A separate sanctions process will determine what consequences, if any, the club faces. Possible sanctions under Premier League rules include financial penalties, points deductions and expulsion from the competition.
City are also expected to challenge the findings through the Premier League’s appeal process.
That means the reported 114 guilty findings do not yet amount to a final conclusion to the dispute.
The Premier League has maintained silence on the latest reports.
A league spokesperson told Sky Sports:
“It’s a confidential process, we’re not commenting at all.”
The case has already stretched across almost eight years from the beginning of the Premier League investigation, making the findings another major chapter in a dispute that has followed the club through several seasons of domestic and European success.
