The Premier League has officially confirmed that an independent commission found Manchester City guilty of all charges regarding egregious breaches of its financial rules spanning nine seasons, alongside upholding most charges regarding non-cooperation.
Premier League Statement:
An independent commission has ruled Manchester City Football Club guilty of all charges concerning serious breaches of Premier League financial rules from 2009/10 to 2017/18, as well as the majority of non-cooperation charges during the investigation. Between 2009/10 and 2017/18, the commission found that Manchester City:
Entered into "sham" contracts with multiple commercial partners and relied on "sham" agreements with other parties to artificially inflate revenues and reduce costs.
Submitted false accounts, concealing its true financial position from auditors and football regulators.
Seriously breached Premier League and UEFA spending restrictions.
Repeatedly breached duties of good faith and cooperation during the league's inquiry (three of four charges upheld).
The commission determined that the club orchestrated disguised funding arrangements via its parent company, Abu Dhabi United Group (ADUG), which secretly funded sponsorships, covered operational expenses, and funded Fordham—an entity acquiring players' image rights. Over the affected period, these schemes artificially inflated revenues and reduced costs by over £900 million. The commission concluded: “From its conduct, the club plainly intended to circumvent Premier League rules.”
Consequently, the club failed to report revenues and costs accurately for Premier League PSR and UEFA FFP purposes, substantially exceeding permitted spending limits. Furthermore, the club engaged in concerted action to obstruct and impede the four-year investigation.
Premier League Chief Executive Richard Masters stated: “The Core Ruling establishes the truth of what occurred at Manchester City, detailing how the club systematically breached rules for nearly a decade. This justifies the Premier League's decision to pursue the case. Upholding rules agreed upon by the clubs is vital to maintaining sporting integrity and fairness. This is the most significant disciplinary ruling in Premier League history. Having established the breaches, we are committed to resolving sanctions swiftly.”
A redacted summary of the commission's Core Ruling has been released following its classification as a "final award." Sanctions will be determined in a separate, confidential hearing before the independent commission.
Manchester City retain the right to appeal the findings before Friday, October 2. The Premier League Board aims to conclude all remaining proceedings—including any appeals and resulting sanction announcements—as expeditiously as possible.
Investigation and Procedural Framework:
The inquiry commenced in December 2018; formal charges under Rule W were issued in February 2023.
The independent commission's 42-day hearing concluded in December 2024. The panel noted that reviewing 7,000 pages of evidence and exhaustive submissions caused regrettable delays in delivering the judgment.
The Premier League Judicial Panel, appointed independently under former chair Murray Rosen KC and current chair Sir Gary Hickinbottom, oversees commissions and three-member appeal boards.
Commissions hold broad discretion under Rule W to enforce non-exhaustive penalties, ranging from reprimands and fines to points deductions and other sporting sanctions.
Proceedings remain strictly confidential until final determinations and permitted disclosures are authorized under league regulations.
