Manchester City Guilty of Financial Rule Breaches, Faces Sanctions

An independent Premier League commission has found Manchester City guilty of 114 of the 115 charges brought against it for breaching the league's financial rules, the club said on September 30, 2026. Manchester City described itself as caught off guard and unhappy with the outcome, and confirmed plans to lodge an appeal ahead of Friday's cutoff.²³

The verdict

According to the commission's findings, Manchester City systematically broke Premier League rules for close to a decade, filing accounts that concealed the club's true financial position from auditors and the league. The commission determined that City created fraudulent agreements and padded club income by roughly £900 million across the nine seasons from 2009-10 through 2017-18.¹²³

According to Al Jazeera, the scheme allegedly worked by having City's ownership group in Abu Dhabi covertly supply money that was masked as sponsorship income, with actual commercial partners contributing only a portion of the stated payments while the Abu Dhabi United Group quietly made up the difference. Sky Sports separately reported the club arranged sham commercial deals to artificially inflate revenues and reduce costs by more than £900 million, a description Al Jazeera's sourcing did not confirm in the same terms.²³

The commission stated that City 'clearly intended to circumvent the rules,' according to Al Jazeera. The outlet reported that accurate financial reporting by the club would have shown it far exceeding permitted spending thresholds.³

Premier League chief executive Richard Masters characterized this as the biggest case the league has ever handled. "This disciplinary case and this decision are the most significant in Premier League history," he said.¹³

Possible sanctions

A separate hearing before the independent commission will determine what punishment Manchester City receives, according to Sky Sports. The Premier League will put forward a proposed sanction and City will argue its case before the commission decides. Sky Sports chief correspondent Kaveh Solhekol said, "We are not going to find out what the punishment is anytime soon."²

Sky Sports reported that possible sanctions range from expulsion from the league, a points deduction, a transfer ban or a fine. Football finance expert Kieran Maguire, cited by Al Jazeera, suggested any sanction should be far larger than those handed to Everton and Nottingham Forest in recent seasons, potentially in the range of 40 to 60 points; even a 40-point deduction would have left City 18th in the table last season, according to that estimate.²³

Sky Sports News senior reporter Rob Dorsett said a very large points deduction would be the only route by which City could end up playing in the Championship. "If City are to end up playing in the Championship, the only way they can get there is if they're given a very large points deduction," he said. CNN reported that pundit Ian Wright called for what he termed "unprecedented punishment," and that a large deduction could be spread across multiple seasons to hamper the club's future competitiveness.²⁴

Sky Sports reported that if City were relegated via a points deduction, the English Football League would likely accept the club, which would also receive parachute payments; if City were instead expelled from the Premier League, EFL clubs would need to vote on whether to accept it. Sky Sports also noted that evidence presented to the tribunal only extended to 2018, and that material used in the investigation originated from Portuguese hacker Rui Pinto.²

Reaction and appeal

Manchester City denies wrongdoing, according to multiple outlets, and issued a statement saying it is "both disappointed and surprised by the opinion of the Premier League commission." The club added: "The club is innocent of the accusations made by the Premier League" and said "a comprehensive body of irrefutable evidence exists in support of all of its positions." It said it "will therefore be relentless, and where necessary proactive, in any and all appropriate regulatory and legal forums."¹²³

Manchester City chief executive Ferran Soriano called the verdict, according to Al Jazeera, "a single false accusation and a Premier League conspiracy theory."³

Sky Sports reported that Manchester City has until Friday, October 2, to exercise its right to appeal, and that the process is expected to conclude by Christmas, with a judgment delivered in the new year and before the end of the season. Solhekol cautioned that an appeal requires firm legal grounds: "When it comes to an appeal, you can't just say 'I'm angry, I'm going to appeal.' You have to have strong legal grounds."²

Sky Sports reported that attorneys nationwide are advising various Premier League clubs on potential legal action against Manchester City, though clubs are reportedly holding off on filing suits until the appeal concludes. Several City sponsors declined to comment on the findings while the process remains ongoing, according to the same report.²

Context

Manchester City was taken over by the Abu Dhabi United Group, and Deutsche Welle reported the club had won the league only once in 71 years before that takeover; the outlet also reported City has since won the Premier League eight times in the past 14 years. Al Jazeera pointed out that the club captured its first piece of silverware in three and a half decades when it lifted the FA Cup in 2011, followed by its inaugural Premier League crown in 2012—both occurring during the timeframe the charges address.¹³

In 2020, UEFA banned Manchester City from European competitions, a decision the Court of Arbitration for Sport later overturned, though it fined the club €10 million, according to Al Jazeera. Everton had earlier been penalized 10 points for a financial violation, a punishment later cut to six on appeal, and was directed to pay Burnley in excess of £35 million after Burnley contended it would have stayed up had Everton faced discipline sooner; during that same stretch, Nottingham Forest was docked four points over financial infractions.³