Manchester City, the English football champions, have been found guilty of breaching the majority of the Premier League's financial rules. According to reports, the independent commission reached a decision against City on most of the commonly cited 115 charges. The Athletic reported that City was found guilty on all but one count. The Premier League and the independent commission have not publicly released the judgment, while City maintains that significant parts of the confidential process remain incomplete.
The Premier League charged City in February 2023 following a four-year investigation prompted by leaked documents published by German magazine Der Spiegel in 2018. The allegations cover the period between 2009 and 2018 and broadly concern claims that City failed to provide accurate financial information about revenue, sponsorship, and operating costs. City also allegedly failed to disclose complete details of payments made to players and former manager Roberto Mancini.
The case is widely known as the "115 charges," although some later calculations placed the number at 130 or higher because repeated alleged breaches were counted separately. A lengthy hearing before the independent commission began in September 2024 and concluded in December that year. The football world has waited almost two years for an outcome. City have consistently denied wrongdoing, saying the allegations are contradicted by a "comprehensive body of irrefutable evidence."
Sanctions have yet to be decided, according to reports. The independent commission has wide-ranging powers that could include a substantial points deduction, a fine, or expulsion from the Premier League. Football finance expert Kieran Maguire told the BBC that other clubs would expect "some form of points deduction, if not worse," should the reported findings be confirmed. The scale of any punishment will depend on the seriousness of the individual breaches and the commission's assessment of whether City gained a sporting advantage.
City are also expected to appeal any adverse findings, potentially extending a legal dispute that has already lasted several years. City issued a statement stressing that the case had not concluded. "The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality," the club said. "As such Manchester City FC's position remains consistent with the club's statement of February 2023."
The reported verdict threatens to cast a lasting shadow over City's era of dominance in English football under Sheikh Mansour's ownership. City won eight major English trophies during the period covered by the case, including three Premier League titles, three League Cups, one FA Cup, and one Community Shield. The Premier League championships came in 2011-12, 2013-14, and 2017-18.
The Premier League and City have declined to comment further on the reports. Other Premier League clubs were informed of the outcome following a shareholders' meeting. The full significance of the verdict will remain unclear until the commission publishes its findings and determines the sanctions.
Key points
- Manchester City found guilty of breaching financial rules
- Sanctions yet to be decided
- City to appeal adverse findings