Manchester City face an uncertain future after an independent commission found them guilty on 114 of the 115 financial rule breaches brought against them by the Premier League, with the club signalling their intention to contest the verdict.
The news broke on Friday, 1,327 days after the Premier League formally charged City in February 2023 following a four-year investigation. The commission held an eight-week hearing some 22 months before its findings emerged and had been deliberating for two years before reaching its conclusions. The Premier League has declined to make any official announcement.
The charges cover the 2009-10 season through to 2017-18 and include 54 counts of providing inaccurate financial information, 14 counts of providing inaccurate details of payments to players and managers, five counts of failing to comply with UEFA financial rules, seven counts of breaching the Premier League's Profitability and Sustainability rules and 35 counts of failing to co-operate with Premier League investigations. The club's financial arrangements were alleged to involve inflated sponsorship revenue from connected companies alongside payments made outside formal records. The managerial tenures of Roberto Mancini, Manuel Pellegrini and the first two years under Pep Guardiola are all covered by the case.
City won eight trophies during the period in question, among them three Premier League titles, three EFL Cups, one FA Cup and one Community Shield. Possible sanctions range from substantial fines and points deductions to expulsion from the Premier League or the retrospective removal of titles, though no punishment has yet been determined. Football finance expert Kieran Maguire told TalkTV that a points deduction was the most likely outcome and raised the possibility that clubs denied European income could pursue financial compensation. He also noted that the Premier League handbook gives the commission discretion as broad as a fine, a points deduction or expulsion.
Both Everton and Nottingham Forest were docked points for single rule breaches, a precedent widely seen as pointing to severe consequences for a club found guilty on 114 counts. Several clubs, including Manchester United and Liverpool, had already filed protective claims preserving the right to seek damages. Football law expert Paul Gilroy KC described the case on BBC Radio 4's Today programme as a seismic moment for world football. Culture Secretary Lisa Nandy urged a prompt resolution, stressing that fans from all clubs had an interest in the matter not dragging on, while former City chairman David Bernstein, who served the club between 1998 and 2003, said any punishment would need to be more drastic than a fine.
City issued a statement through a spokesperson shortly after reports of the verdict emerged. "The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality. The Club has diligently respected due process for eight years on the basis that the Premier League Board and Executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence."
Prominent City supporter Noel Gallagher reflected on the verdict on the Let Me Talk podcast, saying he was a little surprised given the club's repeated assurances and describing the outcome as sad for supporters and players alike. He argued that whatever happened in the boardroom was nothing to do with those on the pitch, and that fans knew what they had seen. His brother Liam was more combative in a reply to a fan on social media, insisting City would win the appeal. City themselves continue to deny wrongdoing and plan to contest the ruling once their punishment is determined.
Reporting: Mirror, The Guardian, talkSPORT, Metro, The Sun, Football Insider, Football.London, BBC Sport, Daily Mail, Football Italia, GiveMeSport, TeamTalk, Evening Standard.