Manchester City have been found guilty of 114 of the 115 charges levelled against them by the Premier League, according to reporting by David Ornstein. The independent commission, which examined the case over a 12-week hearing that took place between September and December 2024, has delivered a verdict that marks a significant escalation in the legal proceedings initiated by the league in February 2023. While the official verdict document has not been publicly released due to strict confidentiality agreements, the ruling confirms the club's breach of financial regulations spanning the 2009 to 2018 period.
The charges focus on allegations that Manchester City failed to provide accurate financial information and breached regulations concerning payments and financial conduct during that nine-year span. This investigation was originally prompted by leaked documents surfaced by the German publication Der Spiegel, which alleged that the club disguised owner funding as sponsorship income. Unlike previous regulatory cases involving clubs such as Everton or Nottingham Forest, which largely concerned single-breach Profit and Sustainability Rules (PSR) calculations, this case is historically complex, involving a vast volume of evidence and detailed forensic accounting. The Premier League and the club are now entering the penalty phase, though the process remains confidential and the final sanctions have yet to be determined.
The Potential Sanctions and Appeal Process
Legal experts and industry observers have outlined a range of potential consequences, though none have been formally enacted by the commission. Potential sanctions discussed in reports include significant points deductions, financial penalties, or expulsion from the Premier League. However, the path to any such punishment is complicated by the structure of English football governance. Because the Premier League and the EFL operate as independent bodies, legal analysts such as Kieran Maguire have noted that the imposition of relegation from the Premier League to the EFL remains a legally complex proposition, as the Premier League cannot unilaterally mandate an EFL entry for a club.
Manchester City is widely expected to pursue an appeal against the commission's findings. Such a challenge would likely involve the formation of a new independent commission, a procedure that would extend the timeline of the final resolution significantly, potentially stretching into future transfer windows. The club has steadfastly denied any wrongdoing throughout the process, maintaining that their financial records are accurate and that the accusations are unsupported by the evidence.
Club Stance and Leadership Context
Manchester City’s public position remains consistent with the club’s statement issued in February 2023. A club spokesperson stated: "The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality. As such Manchester City FC’s position remains consistent with the club’s statement of February 2023." The club previously maintained that it welcomed the review by an independent commission to "impartially consider the comprehensive body of irrefutable evidence" that exists in support of its position.
Under the management of Enzo Maresca, who currently leads the side, the club has continued its operations while the legal shadow persists. The verdict, while a major milestone in the case, does not immediately dictate the club's operational trajectory, as the anticipated appeal process ensures that the matter will remain unresolved for the foreseeable future. The club's former manager, Pep Guardiola, who departed his role earlier in 2026, had previously publicly expressed his trust in the club's behaviour throughout the investigation, stating he believed the club was innocent.
