FA: Man City guilty finding has 'significant implications for game's integrity'
Manchester City were found guilty of 114 of the 115 charges against them by an independent commission, a ruling published on 2 October 2026 that the Football Association said had "significant implications for the integrity of the game." The club has repeatedly denied guilt and has until Friday to lodge an appeal.
The commission concluded Manchester City breached the Premier League's financial regulations between the 2009-10 and 2017-18 seasons, finding the club guilty of the majority of the charges brought by the league. In a statement the FA said: "We are carefully considering the decision and its implications and will take action where appropriate." The FA added: "As proceedings between the Premier League and Manchester City Football Club remain ongoing, we do not intend to comment further at this stage." "We will, however, continue to monitor developments closely."
Sources told BBC Sport that, in an expected appeal, City will argue key sponsorship agreements were funded by the Abu Dhabi government rather than by the club's owners. The independent panel reported that City arranged what it described as "sham contracts" with a number of commercial partners as part of a scheme to disguise secret funding of more than £830m.
The commission also found City "utilised devices" to "disguise the true extent of certain club liabilities", and the Premier League said the club "systematically broke Premier League Rules for nearly a decade". Those findings form the core of the league's case against the club.
Parliamentary scrutiny has been prompted by the report: the Treasury Committee has asked whether HMRC has requested the redacted documents contained within the commission's report. Dame Meg Hillier, chair of the cross-party group of MPs, said she would "welcome reassurance from HMRC that you are seized of the importance of these issues and the public interest in this case".
An external report from Tax Policy Associates claimed City failed to pay as much as £12m in unpaid tax because of a "sham" contract with former manager Roberto Mancini and said the club could face a penalty charge taking liabilities to £24m. Ownership ties were also examined: Owners Abu Dhabi United Group (ADUG) - a private investment company belonging to United Arab Emirates vice-president and deputy prime minister Sheikh Mansour - are said to have topped up the value of commercial deals as part of a "disguised funding scheme" to the scale of £830.69m.
The commission noted that Premier League rules allow state-owned bodies to sponsor clubs. Etihad Airways, described in the published material as the club's principal sponsor, said it was considering legal action and that the release of the commission findings had "damaging implications… despite the airline not being named in the redacted published findings"; the airline also "categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements". The report states Etihad is owned by sovereign wealth fund L'Imad which is chaired by the Crown Prince of Abu Dhabi.
With proceedings between the Premier League and Manchester City ongoing, the immediate next step is the club's potential appeal: City have until Friday to lodge that appeal, and parties including the FA and parliamentary committees say they will continue to monitor and consider the implications of the commission's findings.
