The latest tremor around Manchester City has reached beyond the Premier League’s disciplinary process. British tax authorities opened an inquiry into the club in 2018 over whether complex arrangements had been used to reduce its tax bill, an investigation that has not been formally closed.
The inquiry was launched after internal Manchester City emails emerged in reports published by Der Spiegel. It examined potential tax planning structures rather than allegations of intentional tax fraud, and HM Revenue & Customs has not taken action against the club.
Tax officials declined to discuss the matter, citing the confidentiality surrounding individual taxpayers and organisations. Manchester City had not responded to requests for comment by Wednesday morning.
A separate case still awaits its punishment
The tax inquiry is distinct from the Premier League case in which City have been found guilty of 114 financial-rule breaches covering the period from 2009 to 2018. The independent commission’s decision has sent a sharp signal through European football, although the punishment has not yet been announced.
City, owned since 2008 by Sheikh Mansour bin Zayed Al Nahyan of Abu Dhabi’s ruling family, have appealed against the Premier League ruling and maintain their innocence. At the harshest end of the possible sanctions, the club could lose titles and be expelled from the English top flight.
For now, the timetable for that penalty remains unknown, while the older tax inquiry continues to sit unresolved in the background.
