Manchester City found guilty on almost all Premier League charges relating to financial breaches

Manchester City have been found guilty on almost all of the charges relating to breaches of the Premier League’s financial regulations.

The sanctions have not been decided, with all possibilities remaining on the table, and City are expected to appeal.

City have been found guilty on all but one of the 115 charges, according to sources briefed on the matter who spoke anonymously as they were not authorised to do so publicly.

A City spokesperson told The Athletic: “The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality. As such, Manchester City FC’s position remains consistent with the club’s statement of February 2023.

“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’s statement in February 2023 said the club was “surprised” by the charges and it “welcomes the review of this matter by an independent commission, to impartially consider the comprehensive body of irrefutable evidence that exists in support of its position”.

• How did we get here?

City were charged following an investigation into alleged breaches between 2009 and 2018, and referred to an independent commission to adjudicate over the charges. The investigation began after German newspaper Der Spiegel published leaked financial documents from City in November 2018.

City were accused by the Premier League of failing to provide accurate financial information and details of payments to players and coaches, as well as breaches of UEFA’s financial fair play (FFP) regulations and the league’s own profitability and sustainability rules (PSR). The club have always denied the allegations.

City have won eight Premier League titles, four FA Cups, seven League Cups and one Champions League under the ownership of Sheikh Mansour, whose Abu Dhabi United Group acquired the club in 2008. Six of those honours have come since the charges were brought.

In February 2020, UEFA, European football’s governing body, hit City with a two-year ban from its competitions and a €30million (£26.8m; $32.2m) fine following the Der Spiegel leaks but these were overturned by the Court of Arbitration for Sport (CAS) five months later. CAS reversed the two-year ban because the alleged FFP breaches were either not established or time-barred — meaning under UEFA regulations, some of the alleged offences happened too long ago to be punished.

City, though, were found guilty of not cooperating with UEFA by failing to provide substantial amounts of evidence, a breach CAS said was “severe” and needed to be “seriously reproached”, leading to an £8.8m fine.

The Premier League and its chief executive, Richard Masters, have been repeatedly pressed on the City case since the charges were brought more than three years ago.

Last month, Masters acknowledged that the process had “taken longer than expected” but insisted the “only available route” was to “let the process take its course”.

In January 2024, Masters confirmed to a UK parliament select committee hearing that a date for City’s hearing had been set but refused to reveal it.

City chairman Khaldoon Al Mubarak, meanwhile, said in June 2024 that the Premier League should adopt a more “balanced approach” towards its financial regulations. “I think the Premier League got to where it is today by being the most competitive league. So, I hope there is a bit more sensibility in regulating,” Al Mubarak added.

During the period of the alleged breaches, City won the Premier League three times, the FA Cup twice, the League Cup four times and the Community Shield.

Last season, they won a domestic cup double in Pep Guardiola’s final campaign as head coach but fell short to Arsenal in the Premier League.

City were also at loggerheads with the Premier League over its rules relating to associated party transactions (APT) for several years, though they reached a settlement with the league in September 2025.

In November 2024, Guardiola signed a contract extension, running until June 2027, and said he would remain at the club even if they were relegated as a result of any sanctions handed down because of the charges. Guardiola, though, announced in May that he would leave City after 10 years in charge, and has since been replaced by Enzo Maresca.

Under Maresca, City have started the 2026-27 season with five wins from five games, and are first in the table. City spent £450m during the summer transfer window, including the addition of midfielder Enzo Fernandez from Chelsea for a British record-equalling fee of £125m.

• What sanctions could City face?

The potential punishments are outlined in rule W.51 of the Premier League’s handbook, with a range of potential options for the panel to consider if City are found to have broken the rules.

Sanctions range from a reprimand and fines to points deductions — and even expulsion from the Premier League.

Any points deduction could be applied when the decision is made or retrospectively, raising the prospect of City being stripped of titles.

“I would expect that if there is a points deduction, it would be applied going forward,” James Hill, a legal director specialising in sports regulatory matters at Onside Law, told The Athletic in 2023.

“Generally, panels don’t like deciding titles in a court process. Doing it that way does not give a real tangible punishment to the club.”
According to rule W.51.7, the panel could choose to combine any number of the punishments outlined in the rulebook or impose other sanctions they deem appropriate.

However, any punishment would need to be proportionate to the breaches in question or it could be overturned by appeal.