Man City charges verdict: Club found guilty of all charges related to serious breaches of Premier League financial rules
Man City found to have arranged "sham contracts" with a number of commercial partners as part of a scheme to inflate revenues and reduce costs by more than £900m; club to appeal against verdict; tune in to Sky Sports News for live coverage
Wednesday 30 September 2026 06:12, UK
Manchester City have been found guilty of all charges related to serious breaches of Premier League financial rules by an independent commission, the league has said.
The independent commission found that between 2009/10 and 2017/18, Manchester City arranged "sham" contracts with a number of its commercial partners as part of a "disguised funding scheme" to artificially inflate the club's revenues by £830m.
Sky Sports News has obtained a video that Manchester City chief executive Ferran Soriano has sent to staff and players, in which he calls the process a "Premier League conspiracy theory".
The club have confirmed they will appeal against the ruling and have until Friday October 2 to do so.
What did the independent commission find?
- Manchester City arranged "sham" contracts with a number of its commercial partners as part of a "disguised funding scheme" to artificially inflate the club's revenues by £830m.
- The club filed accounts that concealed the true state of its finances.
- Manchester City were significantly in breach of both the Premier League's and UEFA's spending limits and broke "well over 100" Premier League regulations.
- Manchester City failed to co-operate and act in good faith towards the league during the investigation, with three out of four alleged breaches upheld and one charge not proven
The commission also said it was "regrettable" that a decision had taken so long to reach, with the hearing having taken place between September and December 2024.
What happens next?
- Manchester City have until Friday October 2 to appeal the decision.
- The Premier League says sanctions will be addressed in a further hearing with the independent commission.
- The Premier League says it intends to conclude the remainder of the process as quickly as possible.
- Possible sanctions include points deductions, fines, transfer bans and expulsion from the Premier League.
City's £830m 'disguised funding scheme' explained
According to the commission's report, the commercial partners involved in the "disguised funding scheme" were only required to pay a portion of the relevant sponsorship fees.
The commission found the remainder of the fees was funded by Abu Dhabi United Group Investment and Development Ltd (ADUG), which owned the club.
In a video sent to Manchester City players and staff, chief executive Soriano said "irrefutable evidence" existed, including "bank statements, money transfers, witnesses, and everything necessary to categorically demonstrate the money did not come from the owner."
He added: "The whole Premier League case is based on a single false accusation; that the owner's personal money was somehow and secretly put into the club via some sponsors from Abu Dhabi.
"Surprisingly for us and for our lawyers, after nearly two years, the Premier League commission has issued an opinion that supports the Premier League's conspiracy theory."
What happens if Man City are relegated or expelled from Premier League?
While it is not clear what any sanctions will be:
- Man City can only end up in the Championship if they are given a significant points deduction, which means they go on to be relegated from the Premier League
- If City are expelled from the Premier League, they will have to apply to the FA to rejoin the football pyramid
- EFL laws state that any new member has to join at League Two and the decision would need to be voted on by the 72 clubs
Masters: Findings prove systematic breaking of rules
Richard Masters, chief executive of the Premier League, said: "The core 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.
"It also vindicates the Premier League's decision to pursue this case against Manchester City. While the process to date has been both long and difficult, the League has remained determined that the facts be established independently.
"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. It is paramount that the League remains competitive and fair for all clubs and for the fans. We take that role extremely seriously.
"This disciplinary case, and this decision, are the most significant in Premier League history. There are elements of the case that remain to be decided, including, importantly, what sanction must follow for these breaches. Now we have the commission's decision, we are committed to moving swiftly through the remainder of the process, to provide certainty for the League, our clubs and fans."
City: Process was not impartial
A Manchester City statement read: "Manchester City FC is both disappointed and surprised by the opinion of the Premier League commission, that has been published today.
"The club 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 will therefore be relentless, and where necessary proactive, in any and all appropriate regulatory and legal forums.
"The Premier League process remains ongoing, with significant elements uncompleted. Manchester City FC will now 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.
"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.
"The club is obviously restricted in what it can say further until all future proceedings are complete."
Manchester City's statement erroneously refers to a Premier League commission. It is an independent commission.
