One of the longest-running and most significant disciplinary proceedings in Premier League history has taken a major turn. The independent commission responsible for the case against Manchester City has found that the English club committed serious breaches of financial regulations over a period of nine seasons.
The decision was officially announced by the Premier League on 29 September, but the case is still far from over. The sanction will be determined in a separate proceeding, while Manchester City has already announced that it intends to use the available appeal mechanisms.
What did the independent commission find?
According to the Premier League’s official statement, the independent commission found Manchester City guilty on all charges relating to serious breaches of financial regulations during the period from the 2009/10 season to 2017/18. At the same time, three of the four charges concerning the club’s obligation to cooperate with the investigation were also upheld.
The decision states that City used agreements with some of its commercial partners which, according to the commission, did not reflect the true nature of the financial arrangements.
The commission found that these structures were used to report higher revenues and lower costs than actually existed. According to the Premier League, the total impact on reported income and expenditure exceeded £900 million during the period under review.
The findings also state that some of the funds linked to sponsorship agreements were in fact provided by the Abu Dhabi United Group, the club’s ownership structure, rather than exclusively by the companies identified as commercial partners.
The independent commission also concluded that the club submitted financial statements that did not fully reflect its true financial position to auditors and football regulators.
According to the commission’s assessment, had all agreements and costs been presented in their true form, Manchester City would have significantly exceeded the financial limits then imposed by both the Premier League and UEFA.
In addition, the commission found that during the four-year investigation, the club repeatedly failed to meet its obligations to cooperate and act in good faith. The published decision states that City engaged in coordinated actions that made the investigation more difficult.
The most significant disciplinary case in Premier League history
Premier League Chief Executive Richard Masters said the decision establishes the key facts concerning the manner in which the club breached the rules over a period of nearly a decade.
According to Masters, the case is particularly important for the integrity of the competition and for the principle that financial rules approved by the clubs must apply equally to everyone.
Masters described the proceedings as the most significant disciplinary case in Premier League history, while also stressing that an important part of the process is still to come: determining the sanction.
No decision has yet been made regarding the punishment.
A new hearing will be held before the independent commission to determine the sanction. Under Premier League rules, that hearing will remain confidential until the conditions for publication of the outcome have been met.
The rules give the commission broad discretion when deciding on a sanction. Possible measures provided for under the regulations include a financial penalty, points deduction and other sporting sanctions. However, this does not mean that any particular sanction has already been determined in Manchester City’s case.
The investigation itself began in December 2018, while formal proceedings against the club were launched in February 2023. The independent commission held a 42-day hearing, which concluded in December 2024. The case material included thousands of pages of transcripts, evidence and legal submissions, which partly explains the lengthy wait for the final decision.
Manchester City stands firm: “We are innocent”; appeal to follow
The response from the Etihad came immediately.
Manchester City said it was “disappointed and surprised” by the independent commission’s conclusions and firmly maintained its position that the club is not guilty of the charges brought by the Premier League.
In its official statement, the club said it possesses an extensive body of evidence which, in its view, supports its position.
City also claims that the decision contains fundamental errors in the application of law, principles and facts, and announced that it will use all available appeal mechanisms and, if necessary, pursue other regulatory and legal proceedings.
The club has until Friday, 2 October, to formally initiate the appeal process.
The Premier League, meanwhile, said it wants the remaining stages of the process — including the appeal, the decision on sanctions and the publication of relevant documents — to be completed as quickly as possible.
This means that the decision of 29 September represents a crucial moment in the case, but not its conclusion.
The next two key questions are now clear: whether Manchester City’s appeal will alter any of the findings of the independent commission and, if those findings remain in force, what sanction the club will receive.
Only after those proceedings are completed will the full sporting and financial impact of one of the biggest regulatory cases ever to affect the Premier League become known.
