Manchester City have been found guilty of serious breaches of the Premier League’s financial rules over nine seasons, from 2009/10 to 2017/18.
An independent commission found that the club used false or misleading commercial agreements with several sponsors to disguise funding from Abu Dhabi United Group Investment & Development Ltd (ADUG), the club’s owner.
According to the Premier League, some sponsorship payments were partly funded by ADUG but were recorded as commercial revenue generated by Manchester City. The commission also found that other arrangements were used to reduce the club’s reported expenses.
The Premier League said these schemes artificially increased City’s reported revenues and reduced costs by more than £900 million. As a result, the club submitted accounts to auditors and football regulators that did not accurately reflect its financial position.
The commission concluded that, had the club properly reported the agreements, it would have breached both Premier League and UEFA financial regulations by a substantial amount.
City were also found guilty of three of four alleged breaches relating to their cooperation with the Premier League’s investigation, which began in December 2018. The investigation eventually led to a 42-day hearing that concluded in December 2024.
However, the case is not yet over as the commission has not decided on a punishment. A separate hearing will determine the sanction, which under Premier League rules could include a fine, points deduction or other sporting penalties.
Manchester City have strongly rejected the findings. In a statement, the club said it was “disappointed and surprised” by the decision and maintained that it was innocent of the accusations. The club said it had substantial evidence supporting its position and would appeal the ruling.
The club has until October 2nd, 2026 to appeal.
The Premier League described the case as the most significant disciplinary matter in its history. The outcome will depend on the appeals process and the separate hearing on sanctions.
