Manchester City has been found guilty of 114 of 115 charges brought by the Premier League relating to breaches of financial regulations spanning from 2009-10 to 2017-18, according to an independent Commission's verdict. The findings establish that the club engaged in systematic rule violations over nearly a decade, with the guilty verdict now moving the case toward a sanctions phase.
The independent panel determined that Manchester City arranged what it termed
"sham contracts"with numerous commercial partners and
"relied on sham agreements to artificially inflate the club's revenues and reduce its costs". According to , the club was found guilty on 114 of the 115 charges, with only one charge relating to non-cooperation dismissed.
The Commission's redacted report, published by the Premier League, addressed what it described as
"well over 100 alleged individual breaches of Premier League Rules across four broad charge categories". The sham commercial arrangements were characterised as part of a
"disguised funding scheme"totalling £830.69m. According to detailed reporting on the charge breakdown, these comprised 54 counts of inaccurate financial information, 14 concerning player and manager payment details, five involving UEFA rules, seven involving Premier League profitability and sustainability rules, and 35 for failure to co-operate.
The Commission stated that
"the relevant sponsorship agreements were found to be shams, or at minimum did not reflect their economic substance". The panel also found evidence of
"deliberate or reckless conduct intended to circumvent the Premier League rules"and concluded that the scheme enabled Manchester City
"to avoid recording what would otherwise have been the largest single-season loss in Premier League history in 2009-10".
What does this verdict mean for the Premier League?
Richard Masters, chief executive of the Premier League, stated that the Commission's decision
"establishes the facts of what happened at Manchester City during this period. It details how the club systematically broke Premier League Rules for nearly a decade". Masters added that the finding
"vindicates the Premier League's decision to pursue this case against Manchester City", emphasising that
"it is a key responsibility of the Premier League to ensure that the Rules, approved by the clubs themselves, are upheld to protect the integrity of the competition".
How has Manchester City responded?
Manchester City issued a statement expressing that the club was
"both disappointed and surprised by the opinion of the Premier League Commission". The club maintained that it is
"innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case".
The club declared it would be
"relentless, and where necessary proactive, in any and all appropriate regulatory and legal forums". Manchester City stated that
"the Premier League process remains ongoing, with significant elements uncompleted"and announced its intention to
"pursue the appeal avenues open to it, on the basis that the opinion contains clear material errors, of law, principle and fact, and is unsafe".
What is the background to these charges?
According to reporting on the case timeline, the Premier League referred Manchester City to an independent commission in February 2023 following a four-year investigation. The hearing itself ran from September to December 2024, representing a lengthy and complex examination of the club's financial practices across the nine-year period in question.
What happens next?
The independent commission has not yet determined what sanctions, if any, Manchester City will face. A separate sanctions hearing is expected to take place, after which the club is widely anticipated to lodge an appeal against the verdict. No dates for these proceedings have been announced as of now.
Key Facts:
- Manchester City found guilty on 114 of 115 Premier League financial charges spanning 2009-10 to 2017-18
- The club allegedly used sham commercial contracts worth £830.69m to artificially inflate revenues and reduce costs
- The independent panel concluded the scheme allowed City to avoid recording a record Premier League loss in 2009-10
- Sanctions have not yet been determined; a separate hearing is expected
- Manchester City has signalled its intention to appeal the verdict
