Man City found guilty of breaching majority of 115 financial rules, sources say
Manchester City have been found guilty of breaching the majority of the 115 financial rules they were accused of, sources told BBC Sport on 25 September 2026. The Athletic reported the independent panel has reached a decision on the case.
The club was charged in February 2023 with more than 100 alleged breaches following a four-year investigation and was referred to an independent commission over alleged rule breaches between 2009 and 2018. The hearing began in September 2024 behind closed doors and concluded in December after around 12 weeks. The Premier League declined to comment, and when asked if the report was correct City did not comment either way. Instead the club issued a statement saying the "Premier League process remains ongoing with significant elements to be completed, and subject to strict confidentiality" and added that "The club has diligently respected due process for eight years on the basis that the Premier League board and executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence."
Sources set out the specific charges as: 54x Failure to provide accurate financial information 2009-10 to 2017-18. 14x Failure to provide accurate details for player and manager payments from 2009-10 to 2017-18. 5x Failure to comply with Uefa's rules including Financial Fair Play (FFP) 2013-14 to 2017-18. 7x Breaching Premier League's Profitability and Sustainability Rules (PSR) 2015-16 to 2017-18. 35x Failure to co-operate with Premier League investigations December 2018 - Feb 2023.
A separate legal strand between City and the Premier League was heard last year. In 2024, an independent arbitration panel found against aspects of the league's Associated Party Transaction regulations (APTs) after City launched an arbitration challenge. A tribunal in February 2025 found the Premier League's rules governing sponsorship deals from the period between 2021 and 2024 are "void and unenforceable". City and the Premier League reached a settlement in September 2025, with the club accepting the APT rules are valid and binding and both parties agreeing to terminate legal proceedings.
The Premier League has alleged City breached rules requiring the club to provide "accurate financial information that gives a true and fair view of the club's financial position". City have strongly denied all charges and have said their case is supported by a "comprehensive body of irrefutable evidence". There have been suggestions by the Times and football finance expert Kieran Maguire the number of charges is as high as 130; BBC Sport has been unable to verify this. BBC Sport has also been told other Premier League clubs are believed to have been informed about the independent panel's decision.
The club won eight trophies in the period covered by the case, including three Premier League titles, three League Cups, one Community Shield and one FA Cup. The charges cover the managerial tenures of Roberto Mancini and Manuel Pellegrini, and the first two years under Pep Guardiola. Pep Guardiola left the club after 10 seasons at the end of the 2025-26 campaign.
The Athletic reported that sanctions have not been decided. BBC Sport has also been told that, in the event of being found guilty, City will appeal against the findings.
