Manchester City have been found guilty of most of the 115 Premier League financial charges
The independent panel has reached its decision, but sanctions have not yet been announced
The case began in February 2023 after a four-year investigation into alleged breaches between 2009 and 2018
Manchester City have been found guilty of breaching most of the Premier League financial rules at the centre of the long-running 115-charge case. The independent panel found the club guilty on all but one count, though sanctions have not yet been decided.
A decision has been reached and that City were found guilty of the majority of the alleged breaches. The Premier League declined to comment. Asked whether the report was correct, City did not comment either way.
City issued a statement saying the "Premier League process remains ongoing with significant elements to be completed, and subject to strict confidentiality". It added: "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,"
City will appeal if the ruling goes against them, and that other Premier League clubs are thought to have been told about the panel's decision.
Charges And Hearing
The case began in 2023.
In February 2023, City were charged with more than 100 alleged breaches of Premier League financial rules after a four-year investigation. The club was referred to an independent commission over claims it broke those rules between 2009 and 2018.
The hearing started behind closed doors in September 2024 and ended in December after about 12 weeks. The Premier League claimed City breached rules that required the club to provide "accurate financial information that gives a true and fair view of the club's financial position".
City denied the allegations throughout. The club said its defence was backed by a "comprehensive body of irrefutable evidence". During the period covered by the case, City won eight trophies—three Premier League titles, three League Cups, one Community Shield and one FA Cup.
The allegations stretch across three managerial spells. They include the tenures of Roberto Mancini and Manuel Pellegrini, plus Pep Guardiola's first two seasons before he left after 10 years at the end of the 2025-26 campaign.
Charge Breakdown
54x Failure to provide accurate financial information 2009-10 to 2017-18.
14x Failure to provide accurate details for player and manager payments from 2009-10 to 2017-18.
5x Failure to comply with Uefa's rules including Financial Fair Play (FFP) 2013-14 to 2017-18.
7x Breaching Premier League's Profitability and Sustainability Rules (PSR) 2015-16 to 2017-18.
35x Failure to co-operate with Premier League investigations December 2018 - Feb 2023.
There have been suggestions by the Times and football finance expert Kieran Maguire the number of charges is as high as 130.
Related Legal Context
A separate dispute also ran alongside this case.
Another case between City and the Premier League was heard last year over the league's Associated Party Transaction regulations. In 2024, an independent arbitration panel found against parts of those rules after City challenged them.
That legal fight continued in 2025. A tribunal in February 2025 found that Premier League rules governing sponsorship deals between 2021 and 2024 were "void and unenforceable".
The two sides later settled. In September 2025, City and the Premier League agreed to end legal proceedings, with the club accepting that the APT rules are valid and binding. Those rules were introduced to stop clubs from benefiting from commercial deals with companies linked to their owners at values deemed above "fair market value".
