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Manchester City have been found guilty by an independent commission of almost all of the club’s 115 breaches of the Premier League’s financial rules.

The Premier League has confirmed that the club had to providing accurate financial information and failing to comply with Profit and Sustainability Rules (PSR) over a nine-year period, between 2009 and 2018.

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City were referred to an independent commission in February 2023 following a four-year investigation by the Premier League – one that led to further charges of failing to co-operate with an investigation.

A statement confirmed: “An independent Commission has found Manchester City FC guilty of all charges related to serious breaches of the Premier League’s financial rules over a nine-season period, and the majority of charges in relation to its failure to co-operate with the League’s investigation.

City had denied any wrongdoing throughout the process and announced their “surprise” when they were referred to an independent commission.

Now, the club will have the chance to appeal against the decision of one of the most significant court cases in the history of sport.

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Regardless of the judgement, both sides – the Premier League and Manchester City – knew they would have the chance to appeal within 14 days of the ruling. Manchester City have until Friday 2 October to exercise that right, though have already indicated in a statement that they are likely to do so.

“Manchester City FC is both disappointed and surprised by the opinion of the Premier League Commission, that has been published today.

“The club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case. The club will therefore be relentless, and where necessary proactive, in any and all appropriate regulatory and legal forums.

“The Premier League process remains ongoing, with significant elements uncompleted. Manchester City FC will now pursue the appeal avenues open to it, on the basis that the opinion contains clear material errors, of law, principle and fact, and is unsafe.

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“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.

“The club is obviously restricted in what it can say further until all future proceedings are complete.”

Such an appeal would trigger a fresh three-person commission to look into the case, the members of which will be selected by Sir Gary Hickinbottom, the chair of the Premier League’s judicial panel.

This would lead to a further delay of the imposition of any sanctions or points deductions until the appeal process is complete.

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However, the decision of the three-person commission would be final. City would not be able to turn to the Court of Arbitration for Sport (Cas), unlike a previous case.

In February 2020, City were found guilty of breaking Uefa’s financial fair-play (FFP) rules and were given a €30m (£26.3m) fine as well as a two-year European ban.

Manchester City will not be able to turn to Cas to spare them, unlike with their European ban from 2020 (PA Wire)

But after the case was taken to Cas, the ban was lifted five months later and the fine was reduced to €10m (£8.8m).

Cas said City showed “blatant disregard of Uefa’s investigative process” but cleared them of “disguising equity funds as sponsorship contribution”. City said this ruling was “validation of the club’s position and the body of evidence that it was able to present”.

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The club also aided by the fact Uefa statute only allows prosecutions within a five-year period, which meant most of the alleged breaches “were either not established or time-barred”. The Premier League did not have this problem of a cut-off, allowing them to bring charges against the club going back to 2009.

City have been England’s most successful team since the club’s fortunes were transformed by Sheikh Mansour’s takeover in 2008. The club won the Premier League three times between 2009 and 2018, a period in which the club also won one FA Cup and three League Cups.

Under manager Pep Guardiola, City won the Premier League in 2019, 2021, 2022, 2023 and 2024, including an unprecedented run of four in a row. In 2023, the club also won the Champions League for the first time, completing a historic “treble” of major prizes.

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