Manchester City reportedly found guilty of majority of 115 Premier League financial charges
Manchester City have been found guilty of the majority of 115 charges relating to alleged breaches of Premier League financial rules, sources told the BBC on 25 September 2026, according to reports. The verdict has reportedly been reached by the independent commission that has been examining the case since it was charged in February 2023.
The Premier League charged City in February 2023 following a four-year investigation into alleged breaches between 2009-10 and 2017-18, and the formal hearing began on 16 September 2024. The 115 charges comprise 54 counts of failure to provide accurate financial information (2009-10 to 2017-18), 14 counts of inaccurate details for player and manager payments (2009-10 to 2017-18), five counts of failing to comply with UEFA rules including financial fair play (2013-14 to 2017-18), seven counts of breaching Premier League profit and sustainability rules (2015-16 to 2017-18) and 35 counts of failing to co-operate with Premier League investigations (December 2018 to February 2023). Manchester City have consistently denied wrongdoing and the club has indicated it would appeal if found guilty.
Allegations published by Der Spiegel from November 2018 formed much of the media narrative, including claims that sponsorship income from Etihad and Etisalat had been inflated by channelling investment from Abu Dhabi United Group (ADUG) through those companies’ accounts. The reports also alleged secret consultancy payments to then-manager Roberto Mancini and that some player payments were routed in a way that understated recorded spending. City have said the leaked materials were obtained illegally and described them as “an attempt to damage the club’s reputation.”
The dispute has produced multiple investigations and legal steps: UEFA opened a probe in March 2019; City criticised that investigation in May 2019; the Court of Arbitration for Sport deemed a City appeal inadmissible in November 2019; UEFA announced a two-year European ban and a €30m fine in February 2020 which was overturned on appeal to CAS in July 2020; and a jurisdiction ruling was lost by City in July 2021. Der Spiegel published additional reporting in April 2022, the Premier League charged City in February 2023, a 10-week hearing began in September 2024, and in February 2025 Pep Guardiola said the club expected to learn the verdict “within one month.” Guardiola left the Etihad at the end of last season.
No sanctions have been publicly announced and the written judgment that will disclose the commission’s full reasoning has not been released; the identities of the panel members will only be known once that judgment is published. The independent commission has a range of sanctions it can impose, including immediate or suspended points deductions, financial penalties (immediate or suspended) and removal from the Premier League. The Premier League declined to comment when approached and Manchester City issued a statement saying: "The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality. As such Manchester City FC's position remains consistent with the club's statement of February 2023. 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."
An appeal by City is expected and Lord Pannick KC is reported to be leading the club’s legal team; media reports in the article state he charges £5,000 an hour and previously helped overturn the two-year UEFA ban in 2020. While the commission’s judgment can be appealed to a higher body, the article states it is not possible for City to take the commission’s decision to the Court of Arbitration for Sport. The reporting notes the process has already lasted eight years and that no timetable has been published for a final resolution.
The article sets out possible competitive consequences: City won three Premier League titles during the period in question (2011-12, 2013-14 and 2017-18), the FA Cup in 2011 and EFL Cups in 2013-14, 2015-16 and 2017-18, and the club’s wider trophy haul since the 2008 ADUG takeover is also listed. Any decision to reallocate honours would require separate consideration and affected clubs could seek compensation, with such claims to be heard individually by an independent commission. The piece cites the Everton v Burnley case as precedent, where Everton were told to pay Burnley £35m and the Clarets were awarded £26m plus £9m interest after a lengthy Premier League commission process.
A written judgment from the independent commission must be published before sanctions are announced and the club is expected to pursue an appeal led by Lord Pannick KC, the article reports; until that judgment and any subsequent appeal are resolved, the disciplinary process remains ongoing.
