Independent panel upholds almost all Premier League charges against Manchester City

Manchester City was found to have breached nearly all the Premier League financial rules brought against it, with an independent commission concluding that commercial arrangements helped disguise funding worth £830.69 million. The league said the alleged conduct extended across the 2009-10 to 2017-18 seasons; City rejects the findings and says it will appeal.

A redacted version of the commission’s report, published on Tuesday, set out conclusions in a case involving more than 100 alleged breaches across four broad categories. The panel found the club guilty of every charge except one concerning whether it failed to cooperate with the league’s investigation. The Premier League had brought 115 charges in total.

The report said City had arrangements with commercial partners that were “shams” or, at minimum, did not match the deals’ underlying economic substance. The commission concluded that agreements were used to inflate reported revenue and lower costs, forming what it described as a disguised funding arrangement on a scale of £830.69 million.

According to the commission, the scheme involved deliberate or reckless conduct aimed at getting around league rules. It said the arrangements allowed the club to avoid posting a loss in 2009-10 that, without the disputed accounting, would have surpassed every single-season deficit previously recorded in the Premier League. The findings concern the period ending in 2017-18 and do not determine the club’s punishment.

Premier League chief executive Richard Masters said the decision established what happened during the period and described the breaches as systematic over nearly a decade. He said pursuing the case had been lengthy and difficult, but argued that an independent determination was necessary. Masters added that enforcing rules approved by the clubs was essential to maintaining a fair and competitive competition for teams and supporters.

The league said any sanction will be considered at a separate hearing before the independent commission. Under league procedures, that hearing must be private and confidential. Manchester City has the right to challenge the findings and must submit its appeal by Friday, 2 October. The process therefore remains open, with both the appeal and a later decision on consequences still to come.

City said it was disappointed and surprised by the commission’s opinion, and insisted it was innocent of the allegations. The club said it had substantial evidence supporting its position and would pursue available regulatory and legal routes. It also argued that the report contained significant errors of law, principle and fact, making its conclusions unsafe.

The club added that the proceedings were not complete and that it would limit further comment while future stages continued. It said it had observed due process for eight years, expecting the Premier League’s board and executive to act as an impartial regulator, free of partisan influence. Culture, Media and Sport Secretary Lisa Nandy said the report was exceptionally serious and stark, adding that it was causing concern among City supporters and Premier League fans more broadly.