Manchester City to appeal as Premier League confirms financial-rule verdict

Manchester City will challenge the findings against them after the Premier League confirmed on Tuesday that an independent commission had upheld all charges concerning financial-rule breaches from 2009-10 to 2017-18. BBC Sport reported that the club continues to deny the accusations and intends to pursue the appeal routes available to it.

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According to BBC Sport, the commission found that commercial agreements did not reflect the underlying arrangements and were used to overstate revenue and understate costs. Its report described sponsorship deals forming a concealed funding scheme worth £830.69 million. It also found that the arrangements enabled City to avoid reporting what would otherwise have been the Premier League's largest loss for a single season in 2009-10.

City disputed the findings in a statement reported by the BBC, saying evidence supported their position and that important parts of the proceedings were still unfinished. The club said it believed the commission's conclusions contained substantial errors involving the law, facts and principles. It indicated it would continue contesting the case through the relevant regulatory and legal channels.

The Premier League's own statement set out how the commission found that sponsors paid only part of certain agreed fees, with the balance supplied by the club's owner, Abu Dhabi United Group Investment & Development Ltd. Other arrangements reduced recorded operating expenses and involved player image rights. Taken together, the schemes distorted revenue and costs by more than £900 million, according to the league's account of the findings.

On cooperation with the investigation, the league said three of four alleged breaches were upheld. The investigation began in December 2018, followed by a formal complaint in February 2023. A 42-day hearing ended in December 2024. The league has now released a redacted core decision, with additional material to be published when permitted.

No sanction was announced in the statement. The league said punishment would be considered at a separate hearing before the independent commission, with those proceedings remaining confidential until publication is allowed. City have until Friday, October 2, to exercise their right to appeal the findings. The league said it wants the remaining process, including any appeals, completed as soon as possible.