Manchester City have been found guilty of 114 of the 115 charges relating to alleged breaches of the Premier League’s financial regulations following an investigation into the club’s financial conduct.
The reported decision by an independent commission, first disclosed by David Ornstein of The Athletic, could have significant sporting and financial consequences for the Premier League champions, with sanctions yet to be determined.
Manchester City are expected to appeal the verdict and any sanctions imposed, while the full range of punishments remains available to the commission.
A City spokesperson told The Athletic that the Premier League process remains ongoing and subject to strict confidentiality, adding that the club’s position remains consistent with its February 2023 statement.
‘The club has diligently respected due process for eight years on the basis the Premier League board and executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence,’ the spokesperson said.
The charges relate to alleged breaches between 2009 and 2018, including accusations that City failed to provide accurate financial information concerning revenue, sponsorship income, and payments to players and coaches.
The Premier League also accused the club of breaching UEFA’s financial fair play regulations and its own profitability and sustainability rules. City have consistently denied the allegations.
Sanctions could include points deduction, expulsion
If the reported findings are confirmed and sanctions imposed, Premier League Rule W.51 gives the independent commission a broad range of options.
Potential punishments include a reprimand, financial penalties, and points deductions, while the most severe sanction could be expulsion from the Premier League.
A points deduction could be imposed going forward or applied retrospectively, potentially affecting City’s previous league records and titles.
James Hill, a legal director specialising in sports regulatory matters at Onside Law, told The Athletic in 2023 that a points deduction would generally be expected to apply going forward rather than alter historical title outcomes.
Under Rule W.51.7, the commission can combine sanctions or impose other penalties it considers appropriate. Any punishment must be proportionate to the breaches and could be challenged on appeal.
Eight-year financial dispute
The investigation began after Der Spiegel published leaked financial documents concerning City in November 2018.
Man City were accused of failing to provide complete and accurate financial information and of breaching rules covering sponsorship income, player and manager payments and related-party transactions.
The club has previously faced sanctions over its conduct in UEFA proceedings. In 2020, the Court of Arbitration for Sport reduced a UEFA fine against City to £8.8 million after finding that the club had failed to cooperate with the governing body’s investigation.
City also reached a settlement with the Premier League in September 2025 over disputes concerning its associated party transaction rules.
During the period covered by the charges, City won three Premier League titles, two FA Cups, four League Cups, and the Community Shield.
The club has since won five more Premier League titles and its first Champions League under Sheikh Mansour’s ownership.
Pep Guardiola, who left City after 10 years in charge, had previously said he would remain at the club even if sanctions resulted in relegation; Enzo Maresca replaced him.
The reported verdict now shifts attention to the commission’s sanctions and the subsequent appeal process, which could determine Manchester City’s sporting and financial consequences.