The Manchester City financial charges case has reached a major turning point. On September 29, 2026, the Premier League announced that an independent commission had found the club guilty of serious financial rule breaches covering the 2009/10 to 2017/18 seasons. Premier League
Although widely known as the “115 charges” case, the findings require an important distinction: the commission upheld all charges concerning serious financial breaches, alongside three of four alleged breaches relating to cooperation with the investigation. The Independent
What did the Manchester City financial charges ruling find?
The commission concluded that City used commercial arrangements that did not reflect the underlying agreements to inflate revenue and reduce reported costs. According to the findings, the combined financial distortion exceeded £900 million during the period examined. Poder360
Sponsorship funding and image rights
The findings described sponsorship agreements under which commercial partners paid only part of the recorded fees. The balance was funded by Abu Dhabi United Group Investment & Development Ltd (ADUG), which owned the club.
The commission also identified arrangements designed to understate operating expenses, including a transaction involving Fordham, an entity that purchased players’ image rights. Poder360
These arrangements created an inaccurate picture of City’s finances. The commission found that properly reported accounts would have shown substantial breaches of both Premier League and UEFA spending limits. Reuters
How has Manchester City responded?
Manchester City deny the accusations and intend to appeal. In their official response, the club expressed disappointment and surprise, maintained that evidence supported their innocence, and challenged the decision’s legal and factual foundations.
City also stressed that the disciplinary process remains unfinished and said they would pursue the available regulatory and legal avenues. Manchester City FC
The deadline to lodge an appeal is Friday, October 2, 2026. Sky Sports
What punishment could Manchester City face?
No sanction has been announced. The independent commission will consider punishment at a separate hearing, which will remain private until publication of the outcome is permitted. Premier League
Potential penalties include fines, points deductions and other sporting sanctions. Sky Sports also identifies transfer bans and expulsion from the Premier League among the possible outcomes. However, these are possibilities—not penalties already imposed on City. Sky Sports
Why has the case taken so long?
The Premier League began investigating in December 2018 and issued its complaint in February 2023. A 42-day hearing concluded in December 2024.
The commission acknowledged that producing its decision had taken longer than anticipated, citing extensive evidence, approximately 7,000 pages of hearing transcripts and detailed submissions. Premier League
For supporters, the central distinction is now clear: the findings have been published, but the punishment and any appeal outcome remain unresolved. The Premier League says it wants the remaining process completed as quickly as possible.
