Decision reportedly reached in Manchester City's 115-charge Premier League case
September 25, 2026 18:40
BBC Sport has learned a decision has been reached in the long-running investigation into Manchester City’s 115 alleged breaches of Premier League financial rules. The Athletic reported that City had been found guilty on the majority of the charges. The club’s hearing began on 16 September 2024 after what the commission described as a four-year inquiry.
WHAT THE 115 CHARGES COVER
In February 2023 City were formally charged and referred to an independent commission over alleged breaches said to have taken place between 2009 and 2018. The 115 counts include:
- 54 alleged failures to provide accurate financial information (2009‑10 to 2017‑18)
- 14 alleged failures to provide accurate details for player and manager payments (2009‑10 to 2017‑18)
- 5 alleged failures to comply with UEFA rules, including Financial Fair Play (2013‑14 to 2017‑18)
- 7 alleged breaches of the Premier League’s profit and sustainability rules (2015‑16 to 2017‑18)
- 35 alleged failures to co-operate with Premier League investigations (December 2018 to February 2023)
CLUB RESPONSE AND BACKGROUND
Manchester City have consistently denied any wrongdoing and have said they would appeal if a guilty finding were confirmed. The case traces back to leaked documents first published by German outlet Der Spiegel in November 2018, which alleged inflated sponsorship income through payments routed from Abu Dhabi United Group (ADUG) to appear as Etihad and Etisalat sponsorship, plus other claims including off‑the‑books payments and unrecorded player remuneration. City have described ADUG as a private fund, refused to comment on the leaked files and called the disclosures an illegal attempt to damage the club’s reputation. Both City and the companies named have strongly denied breaching financial rules.
INVESTIGATIONS SO FAR
Der Spiegel’s revelations prompted investigations by UEFA and the Premier League. UEFA opened a formal inquiry in March 2019. City criticised that process and pursued an appeal in May 2019; in November 2019 the Court of Arbitration for Sport (CAS) deemed City’s appeal inadmissible.