Manchester City found guilty of 114 financial rule breaches
Manchester City have reportedly been found guilty of breaching all but one of the 115 financial regulations they were charged with violating by the Premier League.
According to The Athletic, an independent panel has reached its verdict, although the sanctions to be imposed on the club have not yet been determined.
The Premier League has declined to comment on the report, while Manchester City also stopped short of confirming or denying the findings.
In a statement, the club said the disciplinary process was still ongoing, with significant aspects yet to be completed, and stressed that the proceedings remained confidential.
City also said they had respected due process throughout the eight-year process, based on their expectation that the Premier League would operate as an independent, impartial and fair regulator.
BBC Sport has been informed that City intend to appeal the findings if the club is formally found guilty.
Several Premier League clubs are understood to have been notified of the independent panel’s decision and have sought legal advice over whether they could pursue compensation.
Background to the case
Manchester City were charged in February 2023 with more than 100 alleged breaches of Premier League financial regulations following a four-year investigation.
The allegations relate to the period between 2009 and 2018 and were referred to an independent commission for consideration.
The hearing began behind closed doors in September 2024 and lasted approximately 12 weeks before concluding in December.
The Premier League accused City of failing to provide accurate financial information that gave a true and fair picture of the club’s financial position.
City have consistently denied the allegations, maintaining that their case is supported by what they describe as a comprehensive body of irrefutable evidence.
The period covered by the charges saw City win eight major trophies, including three Premier League titles, three League Cups, one FA Cup and one Community Shield.
The allegations span the managerial periods of Roberto Mancini and Manuel Pellegrini, as well as Pep Guardiola’s first two seasons at the club. Guardiola left City at the end of the 2025-26 season after a decade in charge.
The club has also been involved in separate legal proceedings with the Premier League concerning its Associated Party Transaction (APT) rules.
An independent arbitration panel ruled in 2024 against aspects of the league’s APT regulations after City challenged them.
A separate tribunal in February 2025 found that the Premier League’s sponsorship regulations covering the 2021-2024 period were “void and unenforceable”.
City and the Premier League subsequently reached a settlement in September 2025. Under the agreement, City accepted that the APT rules were valid and binding, while both sides agreed to end their legal proceedings.
The APT rules were introduced to prevent clubs from benefiting from commercial agreements with companies linked to their owners where the deals were considered to exceed fair market value.
The 115 charges
The original allegations against Manchester City comprised:
- 54 charges relating to an alleged failure to provide accurate financial information between the 2009-10 and 2017-18 seasons.
- 14 charges concerning alleged failures to provide accurate information about payments to players and managers during the same period.
- Five charges involving alleged breaches of UEFA regulations, including Financial Fair Play rules, between 2013-14 and 2017-18.
- Seven charges relating to alleged breaches of the Premier League’s Profitability and Sustainability Rules between 2015-16 and 2017-18.
- 35 charges concerning alleged failures to cooperate with Premier League investigations between December 2018 and February 2023.
There have also been claims from The Times and football finance expert Kieran Maguire that the total number of charges could be as high as 130, although BBC Sport has said it has not independently verified that figure.
About The Author
