Manchester City have formally filed an appeal against an independent commission’s determination that found the club guilty of serious violations of the Premier League’s financial regulations. The club is contesting the decision in an effort to avoid potentially severe disciplinary sanctions.
The league announced on Tuesday that City utilized “sham” commercial agreements as part of schemes designed to inflate revenue and understate costs by more than £900 million ($1.19 billion) over a period of nearly ten years.
City were found guilty on all charges related to financial rule breaches spanning nine seasons from 2009-2010 through 2017-2018, as well as three of four charges concerning failures to cooperate with the investigation. Throughout the proceedings, the club has maintained its innocence.
“Manchester City Football Club can confirm that at 7pm on Thursday 1st October 2026 the Club lodged its comprehensive Appeal against the opinion of the Premier League Commission, in relation to the Premier League disciplinary matter,” the club stated on Friday. “The Club’s firm position is that, on multiple grounds, the opinion contains clear material errors, of law, principle and fact and is unsafe. The Club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case.”
The appeal will be heard by an independent three-member board appointed by the chairperson of the league’s Judicial Panel. “The independent Appeal Board hearing will remain private and confidential until publication of the outcome is permitted,” the league said in a statement regarding the process.
Under Premier League rules, a hearing must occur within 12 weeks of the appeal being lodged, with a decision due within 30 days of the hearing’s conclusion. The appeal will take place in private, mirroring the original hearings. The board will review the commission’s decision but will not conduct a full rehearing of the case.
The board has the authority to dismiss the appeal, allow it, refer the case back to the commission for further consideration, or alter any sanction or compensation order imposed. A decision by the appeal board is final and cannot be challenged further, except in limited circumstances that allow for subsequent arbitration. Manchester City retains the right to separately appeal any sanctions imposed.
Potential penalties under the rules include a reprimand, fine, suspension, points deduction, or, in the most severe scenario, expulsion from the competition. No team has ever been expelled from England’s top flight. It remains unclear whether sanctions will be announced before the appeal is heard or if they would take effect immediately. A league representative declined to discuss procedural details with Reuters news agency due to confidentiality constraints.
While the case proceeds, the season continues for the league leaders. City are set to visit Liverpool on October 11, seeking their sixth consecutive league victory.
Funding Dispute at Center of Appeal
City’s appeal is expected to focus heavily on how its Abu Dhabi-based sponsorship deals were funded. The commission determined that sponsors in Abu Dhabi paid only £119.25 million ($158.4 million) of the £949.94 million ($1.26 billion) recorded in club accounts. The remaining £830.69 million ($1.1 billion) was paid by the Abu Dhabi United Group (ADUG), the private company owned by Mansour bin Zayed Al Nahyan, which purchased the club in 2008. Mansour is a member of the United Arab Emirates’ ruling family.
City argued that “no part” of the deals was funded by the ADUG, claiming instead that the Abu Dhabi government helped finance the arrangements “from time to time.” The commission rejected this explanation, concluding it was “concocted well after the event” to disguise the true source of funding.
In an internal video addressed to staff and obtained by Sky News, City CEO Ferran Soriano stated: “The whole Premier League case against us is based on a single false accusation: that the owner’s personal money was somehow and secretly put into the club via some sponsors from Abu Dhabi. This is just not true.”
FA Responds to Ruling
On Friday, the Football Association (FA), the sport’s governing body in England, expressed concern that the scandal had impacted the integrity of the game. In its first official reaction, the FA said, “The independent commission’s decision has significant implications for the integrity of the game. We are carefully considering the decision and its implications and will take action where appropriate.” The FA added that it would monitor developments closely but withheld further comment as proceedings are ongoing.
Another ‘sham’ deal? If true, this undermines the integrity of the entire Premier League.
Does the 12-week timeline mean they could still play in the World Club Cup before any points deduction happens?
City claim innocence, but the commission found serious breaches. I hope the appeal process is transparent this time.
This feels like a massive scandal unfolding in real-time. Over nine hundred million pounds is staggering.