Manchester City have been found guilty of breaching the majority of the 115 financial regulations they face, according to reports from The Athletic. While the independent panel has reached its verdict, finding the club culpable on all counts except one, specific sanctions have not yet been determined.
The Premier League declined to comment on the ruling. Manchester City also offered no direct confirmation but issued a statement emphasizing that the league’s process remains ongoing and subject to strict confidentiality. The club stated it had “diligently respected due process for eight years” and expressed confidence in the Premier League board and executive acting as an independent and impartial regulator.
BBC Sport has been informed that if the guilty findings are upheld, Manchester City intends to appeal. Additionally, other Premier League clubs have reportedly been notified of the decision and are seeking legal counsel regarding potential compensation claims arising from the charges.
The case stems from a four-year investigation launched in February 2023, alleging that the club violated financial rules between 2009 and 2018. The closed-door hearings began in September 2024 and concluded in December after approximately 12 weeks. The Premier League alleged that City failed to provide accurate financial information that gave a true and fair view of the club’s financial position.
City has consistently denied all charges, maintaining that their defense is supported by a “comprehensive body of irrefutable evidence.” During the period in question, the club won eight major trophies, including three Premier League titles, three League Cups, one Community Shield, and one FA Cup. The allegations cover the managerial tenures of Roberto Mancini and Manuel Pellegrini, as well as the first two years of Pep Guardiola’s reign. Guardiola departed the club at the end of the 2025-26 season.
The 115 charges are categorized as follows:
- 54 counts of failing to provide accurate financial information from the 2009-10 to 2017-18 seasons.
- 14 counts of failing to provide accurate details regarding player and manager payments during the same period.
- 5 counts of failing to comply with UEFA regulations, including Financial Fair Play rules, from 2013-14 to 2017-18.
- 7 counts of breaching Premier League Profitability and Sustainability Rules (PSR) from 2015-16 to 2017-18.
- 35 counts of failing to cooperate with Premier League investigations between December 2018 and February 2023.
Some reports, including those from The Times and football finance expert Kieran Maguire, have suggested the total number of charges could be as high as 130, though BBC Sport has not been able to verify this figure.
This legal battle follows a separate dispute between City and the Premier League regarding Associated Party Transaction (APT) regulations. In 2024, an independent arbitration panel ruled against aspects of the league’s APT rules, and a tribunal in February 2025 declared the rules governing sponsorship deals from 2021 to 2024 as “void and unenforceable.” The two parties reached a settlement in September 2025, with City accepting the validity of APT rules and both sides agreeing to terminate legal proceedings.
Guardsiola already left, so his legacy is safe. This mess will define the current era’s scrutiny on football finance.
Does this mean the Premier League titles are stripped? The article says sanctions are undecided, which is worrying.
I hope other clubs pursue compensation. It feels unfair that City kept their trophies while the investigation dragged on.
Unbelievable that they were found guilty on nearly all counts. Did the evidence really hold up in closed hearings?
Eight years of due process only to face this? The appeal will be lengthy and expensive for everyone involved.