An independent commission has found Manchester City, the Premier League champions, guilty of all charges relating to serious financial-rule breaches over a nine-season period. The commission also upheld the majority of allegations concerning their failure to cooperate with the league’s investigation. According to the Premier League, the commission found that City used “sham” commercial and other agreements to artificially increase reported revenue and reduce costs.
The Premier League's statement, released on Tuesday, September 29, confirmed reports that had emerged several days earlier, while providing further details about the commission's findings and the next steps in a case that began publicly in 2023. The commission found Manchester City guilty of all charges relating to serious breaches of the Premier League’s financial rules between the 2009/10 and 2017/18 seasons. It also upheld the majority of charges relating to the club’s alleged failure to cooperate with the Premier League’s investigation.
The commission found that Manchester City committed serious breaches of the competition’s financial regulations across a nine-season period. The league said the commission found that City had arranged what it described as “sham” contracts and agreements with several commercial partners. Those arrangements, according to the findings, were allegedly used to artificially inflate Manchester City’s revenues and reduce the costs recorded by the club.
One of the most significant revelations in the Premier League’s statement concerns the scale of the financial arrangements examined by the commission. The league said the schemes were found to have artificially increased Manchester City’s revenues and reduced their costs by more than £900 million during the affected period. According to the Premier League, some commercial arrangements involved companies that were required to pay only part of the stated sponsorship fees.
The Premier League further stated that City were found to have been significantly in breach of both the league’s spending limits and UEFA’s financial regulations. The findings cover a period in which Manchester City transformed themselves into one of European football’s dominant forces. The league also said other arrangements funded by Abu Dhabi United Group Investment and Development Ltd (ADUG) enabled City to record lower operating expenses than they had actually incurred.
The case is not limited to Manchester City’s financial reporting. The Premier League also confirmed that the independent commission upheld three of four alleged breaches concerning the club’s duties to cooperate with the league’s investigation. The investigation itself lasted four years, with the Premier League alleging that City committed multiple breaches during the process. The commission concluded that the club had made concerted efforts to stop and frustrate the investigation.
Despite the severity of the findings, the case is not yet finished. Manchester City have the right to appeal the independent commission’s verdict, and the Premier League has confirmed that the club has until Friday, October 2, to exercise that right. The club has already made clear that an appeal is expected. In a statement released after the Premier League published its findings, Manchester City said they were “disappointed and surprising” by the commission’s opinion.
Key points
- Manchester City found guilty of serious financial breaches
- Club used "sham" agreements to artificially inflate revenue
- City has until October 2 to appeal the guilty verdict
