Manchester City’s long financial case has moved into its most consequential phase, with the club found responsible for all but one of the 115 alleged breaches of Premier League regulations. From the blue half of Manchester, the focus now shifts away from the findings themselves and towards a separate hearing that will decide what punishment, if any, follows.
The Premier League said City have until 2 October to challenge the ruling. Its independent commission has yet to determine a sanction, while the next stage of proceedings will be held privately under the competition’s rules. The league intends to bring the remaining process, including any appeal and the eventual publication of decisions, to a conclusion as quickly as possible.
City have consistently rejected the allegations and are expected to appeal. A club spokesperson said the matter was still ongoing, with important steps remaining and strict confidentiality applying. The club added that it had followed due process throughout an eight-year period, trusting that the Premier League’s board and leadership would operate independently, fairly and without partisan influence.
A case stretching back to 2009
The charges were first brought in February 2023 after a four-year investigation, before being referred to an independent Premier League panel. They concerned a nine-year span of alleged conduct, principally from 2009 to 2018, and centred on whether City gave a full and accurate account of their financial position.
The commission ruled against the club on allegations involving inaccurate financial information, sponsorship agreements said to have been overstated in connection with City’s Abu Dhabi ownership, and undisclosed payments to players and former manager Roberto Mancini. The findings also cover the club’s approach to the league investigation after 2018, with City judged not to have provided documents and information voluntarily as required.
The financial-reporting breaches cover seasons from 2009-10 through 2017-18. Questions over the declaration of Mancini’s remuneration relate to the period between 2009-10 and 2012-13, while player-payment details were found to have been omitted across 2010-11 to 2015-16.
City were also found to have failed to meet UEFA licensing and Financial Fair Play requirements from 2013-14 to 2017-18. The ruling further includes Premier League profitability and sustainability regulations for the seasons from 2015-16 to 2017-18.
Other Premier League clubs were informed of the decision during a meeting on Thursday. For City, a club accustomed to defining England’s modern football era on the pitch, the eventual penalty hearing will now carry implications far beyond a single campaign.
