Manchester City have been found guilty of serious Premier League financial breaches. Here is what the ruling, appeal, and possible sanctions mean.
An independent commission found the club guilty of every charge concerning serious financial-rule breaches between the 2009-10 and 2017-18 seasons. It also upheld most of the allegations concerning City’s failure to cooperate with the Premier League’s investigation.
The decision does not yet include a punishment. A separate hearing will determine whether City receives a fine, points deduction or another sporting sanction. The club maintains its innocence and has confirmed that it will appeal.
Although the case is widely called the “115 charges,” the commission explained that it concerned more than 100 alleged individual rule breaches divided into four main categories. The finding is a sporting and regulatory judgment rather than a criminal conviction.
What Did the Independent Commission Find?
The commission concluded that City used commercial arrangements that did not accurately represent the source or economic substance of money entering the club.
According to the Premier League’s official Manchester City statement, some sponsorship agreements were part of a disguised funding arrangement. Sponsors paid only part of the recorded fees, while Manchester City’s owner, Abu Dhabi United Group, supplied the remaining amount.
The commission’s redacted core decision says the arrangements allowed shareholder investment to be presented as commercial sponsorship income.
Between 2009-10 and 2017-18, City’s accounts recorded approximately £949.94 million in revenue from the affected Abu Dhabi sponsorship agreements. The commission found that the sponsors supplied £119.25 million, with the remaining £830.69 million coming from Abu Dhabi United Group.
This distinction was important because owner investment and genuine commercial revenue receive different treatment under football’s financial regulations.
Why the Sponsorship Deals Mattered
Financial regulations were introduced to limit excessive losses and require clubs to operate within defined spending rules. Commercial income can improve a club’s permitted financial position, while owner contributions cannot always be counted in the same way.
The commission found that City’s arrangements created an inaccurate impression of the club’s revenue and financial independence. It concluded that the relevant sponsorship contracts were shams or did not reflect their true economic substance.
The disguised funding arrangement reportedly helped City avoid recording what would otherwise have been the largest single-season loss in Premier League history during 2009-10. It was subsequently used in financial statements and submissions made under Premier League and UEFA regulations.
The findings also covered the “Fordham Arrangement,” through which a third party was used in connection with image-rights income. The commission found that this arrangement overstated income by £24.5 million and understated expenses by approximately £49.4 million.
Taken together, the schemes were found to have inflated City’s revenue and reduced its reported costs by more than £900 million over the affected period. Sky Sports
Misleading Accounts and Spending-Limit Breaches
The commission concluded that City’s annual accounts between 2009-10 and 2017-18 did not provide a true and fair representation of the club’s financial position.
It also found that the club breached UEFA’s financial regulations and the Premier League’s Profitability and Sustainability Rules during relevant seasons.
The financial information submitted to regulators presented the affected sponsorship payments as commercial revenue without revealing the commission’s finding that substantial portions originated from the owner.
The commission said this conduct gave a misleading impression that City’s financial position was stronger than it actually was. It rejected the club’s arguments challenging the Premier League’s authority to bring the case and found that City’s defences did not answer the charges.
What Was Decided About Cooperation?
City were also charged with failing to provide accurate information and cooperate fully with the Premier League investigation.
The commission upheld most of these allegations, concluding that the club made concerted efforts to stop or frustrate the investigation. However, one specific part of the non-cooperation case was not proven.
The panel heard evidence from 27 witnesses over 42 days in late 2024. Its document bundle ran to tens of thousands of pages. The commission said evidence provided by several important witnesses called on City’s behalf was false in key respects and that some witnesses knowingly gave untrue evidence.
Manchester City Reject the Findings
Manchester City continue to deny wrongdoing.
In an official club statement, City said they were disappointed and surprised by the commission’s opinion. The club insists that it has extensive evidence supporting its position.
City described the findings as containing material errors of law, principle and fact, and confirmed that it would use the available appeal procedures. The club had until Friday, October 2, 2026, to lodge its appeal.
The statement also stressed that the process remains incomplete because the appeal and sanctions stages have not concluded.
How Will the Appeal Work?
The appeal is permitted under Section W of the Premier League rules and will be heard by a newly appointed three-person panel.
That panel will examine City’s arguments against the commission’s findings. The appeal is not simply a repeat of the entire hearing; City must identify valid grounds for overturning or changing the decision.
According to Sky Sports’ explanation of the Manchester City appeal process, the club cannot take the Premier League case to the Court of Arbitration for Sport.
City could potentially seek a High Court review if it believed the process had been legally unfair, but that would be different from a conventional sporting appeal.
What Punishment Could Manchester City Receive?
No sanction has been imposed yet. The independent commission will hold a separate, private hearing to consider punishment.
Available sanctions include:
- A financial penalty
- A points deduction
- Other sporting sanctions
- Suspension or expulsion from the Premier League
- A combination of different penalties
The Premier League does not have a fixed sanctions table covering breaches of this scale. Consequently, reports claiming that a specific points deduction or automatic relegation has already been agreed should be treated cautiously.
Relegation and expulsion are also different. A large points deduction could leave City in the relegation positions. Expulsion would remove the club’s Premier League membership and create a separate process involving the Football Association and English Football League.
Could Manchester City Lose Previous Titles?
The commission has not stripped Manchester City of any trophy, and the Premier League has not announced that previous results will be changed.
Questions about historic titles are understandable because the affected period included Premier League-winning seasons. However, retrospective removal of trophies would require a specific regulatory decision. It is not an automatic consequence of the guilty findings.
Other clubs may also examine whether they can pursue compensation for lost prize money, European qualification or commercial opportunities. Any such claims would involve separate legal processes and could take considerable time.
What Does the Case Mean for Ugandan Supporters?
Manchester City have built a large following in Uganda during their successful modern era. Their matches against Manchester United, Arsenal, Liverpool and Chelsea regularly attract significant television and social-media interest.
The ruling is therefore important to Ugandan supporters, but it does not immediately cancel fixtures, alter previous results or remove City from the league. Until sanctions and appeals are completed, the club remains a Premier League participant.
Supporters should distinguish the confirmed commission findings from speculation circulating online. Claims about an exact points deduction, immediate relegation, deleted titles or player departures remain unconfirmed unless announced by the Premier League, Manchester City or another competent authority.
Frequently Asked Questions
Have Manchester City been found guilty of all 115 charges?
The commission found City guilty of all charges relating to serious financial breaches and most non-cooperation charges. One element of the non-cooperation case was not proven.
Have Manchester City been relegated?
No. City have not been relegated or expelled. No punishment had been announced when the findings were published.
Will Manchester City appeal?
Yes. The club confirmed that it would challenge the findings through the Premier League’s appeal process.
Can City appeal to the Court of Arbitration for Sport?
No. The Premier League’s rules do not permit an appeal to CAS in this case. A potential High Court challenge would concern legal or procedural issues rather than operate as another sporting appeal.
Could City receive a points deduction?
Yes. A points deduction is among the available sanctions, but its size and timing have not been decided.
Will Manchester City lose their Premier League titles?
No titles have been removed. Any retrospective sporting action would require a separate decision and should not be assumed from the verdict alone.
Follow Premier League Football on Bangbet Uganda
Eligible football supporters can visit Bangbet Uganda to view upcoming Premier League fixtures and available match markets. Regulatory cases can change quickly, so verify official competition information before making football-related decisions.
Bangbet is available only to adults aged 25 and above.
Gambling involves financial risk and should be treated as entertainment, not a source of income. Set spending and time limits, protect essential money and never chase losses. Further guidance is available through the Bangbet Uganda responsible-gambling guide.
Conclusion
The independent commission’s ruling represents a major victory for the Premier League’s financial enforcement process, but the Manchester City case is not finished.
The club has rejected the findings and will appeal, while a separate hearing must decide any punishment. Until those processes are completed, claims about automatic relegation, a confirmed points deduction or stripped titles remain speculation.
What is confirmed is that the commission found serious and sustained breaches involving disguised owner funding, misleading financial reporting, spending-rule violations and failures to cooperate. The appeal and sanctions decisions will now determine how profoundly those findings affect Manchester City and the Premier League.
