Manchester City have rejected the findings of an independent Premier League commission that found the club guilty of serious financial-rule breaches, insisting they remain innocent and vowing to appeal the landmark decision.
The Premier League published the commission’s findings on September 29, 2026, following a disciplinary case that has stretched across several years.
The commission found City guilty of all charges relating to serious breaches of the Premier League’s financial rules over nine seasons, covering the 2009/10 to 2017/18 campaigns.
It also upheld three of four alleged breaches relating to the club’s cooperation with the league’s investigation.
The findings centre on Manchester City’s commercial arrangements and financial reporting during the period.
According to the Premier League, the commission found that City arranged “sham” contracts with several commercial partners.
The agreements allegedly misrepresented the actual arrangements between the parties and helped artificially increase the club’s revenues while reducing its costs.
The commission also found that some of those arrangements formed part of a disguised funding scheme.
Under the arrangements, commercial partners paid only part of the relevant sponsorship fees, while the remainder was funded by Abu Dhabi United Group Investment & Development Ltd (ADUG), which owned Manchester City at the time.
The Premier League said further arrangements funded by ADUG allowed City to record lower operating expenses than it actually incurred.
The commission concluded that the schemes artificially inflated the club’s revenues and reduced its costs by more than £900 million during the affected period.
The findings also dealt with the club’s financial accounts.
The commission concluded that City filed misstated accounts and concealed the true state of its finances from auditors and football regulators.
It further found that, had the relevant commercial agreements been accurately reported, the club would have breached both Premier League and UEFA spending limits by a substantial amount.
The Premier League said the commission found that City’s conduct was intended to circumvent its rules.
The investigation also produced findings against the club over its conduct during the disciplinary process.
The commission concluded that City committed multiple breaches of its duties to cooperate and act in good faith, finding that the club had “made concerted efforts to stop and frustrate” the Premier League investigation.
Manchester City immediately rejected the commission’s conclusions.
In an official club statement, City said it was “disappointed and surprised” by the commission’s opinion and maintained that it was innocent of the accusations.
“The Club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case,” Manchester City said.
The club also challenged the commission’s reasoning and said it would pursue the available legal and regulatory avenues.
“Manchester City FC will now pursue the appeal avenues open to it, on the basis that the opinion contains clear material errors, of law, principle and fact, and is unsafe,” the club said.
City added that it remained restricted in what it could disclose while further proceedings continued.
The club’s statement also said it had respected due process for eight years on the expectation that the Premier League Board and Executive would operate as an “independent, impartial and fair-minded regulator.”
Manchester City has until Friday, October 2, 2026, to appeal the independent commission’s decision.
Any appeal will be heard by a three-member Appeal Board appointed through the Premier League’s independent Judicial Panel. The Appeal Board has broad powers and can allow or dismiss an appeal or vary the commission’s order.
The issue of punishment will also be handled separately.
The Premier League confirmed that because the charges have now been proved, an independent commission will hold a further hearing to determine the appropriate sanction.
That hearing will remain private and confidential until the league is permitted to publish its outcome.
The Premier League rules allow sanctions including fines, points deductions and other sporting measures.
Premier League chief executive Richard Masters described the decision as a major moment for the competition.
“The core decision establishes the facts of what happened at Manchester City during this period,” Masters said.
“It details how the club systematically broke Premier League Rules for nearly a decade.”
Masters added that the disciplinary case and decision were the “most significant in Premier League history”, while stressing that important elements, including the sanction, remained unresolved.
