Man City guilty of all financial charges as Premier League confirms Independent Commission verdict
Manchester City have been found guilty of all financial breach charges by an independent Commission, with the Premier League confirming serious violations spanning nine seasons and three of four alleged failures to cooperate with its investigation.
Manchester City have been found guilty of all charges relating to serious breaches of the Premier League’s financial rules over a nine-season period, the Premier League has confirmed.
The independent Commission also found the club guilty of the majority of charges relating to its alleged failure to cooperate with the Premier League’s investigation, bringing a major development in a case that has been ongoing for several years.
The Premier League announced the findings on September 29, 2026, confirming that the breaches covered the period between the 2009/10 and 2017/18 seasons. The Commission’s findings followed a 42-day hearing that concluded in December 2024.
According to the Premier League, Manchester City arranged what the Commission described as “sham” contracts with several commercial partners. These agreements allegedly misrepresented the true arrangements between the parties and were used to artificially increase the club’s reported revenues and reduce its recorded costs.
The Commission also found that the club submitted misstated accounts and concealed the true state of its finances from its auditors and football regulators.
The Premier League said the arrangements formed part of what it described as a disguised funding scheme. Under the findings, some of City’s commercial partners were required to pay only part of the relevant sponsorship fees, with the remainder funded by Abu Dhabi United Group Investment & Development Ltd (ADUG), which owned the club at the time.
The Commission also found further arrangements funded by ADUG that enabled City to report lower operating expenses than it actually incurred, alongside another arrangement involving Fordham, an entity that purchased players’ image rights.
According to the Premier League, the purpose of these arrangements was to artificially inflate City’s revenues and reduce its costs by more than £900 million during the affected period.
The Commission concluded that the arrangements allowed Manchester City to appear compliant with financial regulations when, had the agreements been accurately reflected in the club’s accounts, the club would have breached both Premier League and UEFA spending limits by a substantial amount.
The findings also cover Manchester City’s conduct during the Premier League’s investigation, which began in December 2018 before the League formally referred the case to an independent Commission in February 2023.
The Commission upheld three of four alleged breaches concerning the club’s duties to cooperate with the investigation and act in the utmost good faith towards the Premier League.
The Premier League said City have the right to appeal the Commission’s findings and have until Friday, October 2, 2026, to exercise that right. The League’s Board has said it intends for the entire process, including any appeal and publication of relevant decisions, to be completed as soon as possible.
No punishment has been announced alongside Tuesday’s verdict. Under the Premier League’s disciplinary framework, an independent Commission can impose a range of sanctions, including fines, points deductions and other sporting penalties, while an appeal can potentially result in the original decision being upheld, varied or overturned.
The verdict therefore represents a major stage in the Manchester City case, but it does not yet constitute the end of the process. The club’s appeal rights remain open, while the eventual sporting and financial consequences will depend on the outcome of those proceedings and any subsequent sanctions.
The Premier League’s announcement marks the first formal publication of the Commission’s findings after years of investigation and legal proceedings, with the case now moving towards its next stage.
