An independent Commission found Manchester City guilty of serious breaches of Premier League financial rules over nine seasons. The Premier League has published the Commission’s core findings. The Commission has not decided the punishment. City says it is innocent and will pursue the appeal avenues open to it.
Manchester City financial rules: what the Commission found
In its statement published on 29 September, the Premier League said the Commission upheld all charges relating to serious financial-rule breaches across the 2009/10 to 2017/18 seasons. It also upheld three of four alleged failures to co-operate with the League’s investigation.
The Commission found that City used sham commercial agreements that misrepresented the true arrangements with partners. According to the League, the arrangements artificially inflated revenue and reduced costs by more than £900 million in the affected period. The Commission also found that City filed misstated accounts and concealed its true finances from auditors and regulators. Accurate reporting of those agreements would have put City above both Premier League and UEFA spending limits.
However, these are the Commission’s findings, not a newly announced penalty. The League says the redacted Core Decision is public, and plans to publish additional appendices when the rules allow it.
Manchester City financial rules: City’s response and appeal
City disputes the Manchester City financial rules findings. In a statement reported by BBC Sport, the club said it was “disappointed and surprised”, maintained its innocence and said it would pursue the appeal avenues available. It called the Commission’s opinion unsafe and alleged material errors of law, principle and fact. City’s plan to challenge the decision does not confirm a formal appeal.
Addressing the Manchester City financial rules findings in a video message to staff reported by ESPN on 30 September, chief executive Ferran Soriano called the Commission’s opinion support for what he termed the Premier League’s “conspiracy theory”. He claimed it ignored the club’s evidence and said City’s lawyers would file an appeal. Those are Soriano’s claims, not the Commission’s findings, and the report does not confirm a formal filing.
Meanwhile, former City chairman David Bernstein criticised the club’s leadership after the Manchester City financial rules findings. In comments to talkSPORT reported by Reuters on 30 September, he said the directors, including the chief executive, should stand down or be suspended. That is Bernstein’s opinion, not an official sanction or a confirmed change to City’s board.
The Premier League says City has until Friday 2 October to exercise its right to appeal the findings. The League’s statement does not confirm a formal appeal.
What happens next?
Meanwhile, a separate hearing before the independent Commission will address the sanction. The League says that hearing remains private and confidential until the rules permit publication of its outcome. There is no announced points deduction, relegation, fine or change to past titles in this decision. Any such claim now would run ahead of the process.
The Premier League began investigating City in December 2018 and referred its complaint to the Commission in February 2023. The Commission held a 42-day hearing that concluded in December 2024. The Manchester City financial rules findings settle the liability stage. The sanction and possible appeal remain live.
For the club perspective, City executives had warned before publication that the case could continue. That earlier report predated the League’s official decision and should not be read as the latest status. We will update this page when the League or club publishes a new procedural step.
Image: Etihad Stadium from the bridge, 7 March 2015 – archival exterior during North Stand expansion work. Photo: David Dixon / Wikimedia Commons, CC BY-SA 2.0. Cropped from the original to a 16:9 landscape frame.
BBC Sport reported on 30 September that Manchester City’s deadline to appeal is Friday, 2 October. It also reported that Premier League regulations say an appeal should conclude within 12 weeks of being filed, with a decision within 30 days of its end; that is a procedural timetable, not a confirmed date for sanctions.
Independent Football Regulator chair David Kogan said the commission’s decision “raises serious issues”, according to a Manchester Evening News report on 30 September. He said the IFR can assess the suitability of owners, directors and executives, but with proceedings between Manchester City and the Premier League still ongoing it will “await further developments”. The regulator has not announced a sanction or an ownership action against City.
Pep Guardiola offers support after the findings
On 30 September, a message on the PepTeam X account offered support to Manchester City. Guardiola said: “We will get through this together. I love you all.” Sky Sports reported the message; Press Association’s report in The Irish News also carried the original post.
I want every single @ManCity fan to know I am here; more than ever. I am, always have been, always will, be behind my club, my owner, my chairman, Ferran, the players, staff, Enzo and you, our unique supporters. Let me be clear: we will get through this together. I love you all.
PepTeam (@PepTeam) September 30, 2026
This is a support message, not a sanction or appeal ruling. The dated link and quoted text remain available if the X embed does not load.
