⚽ Man City found guilty on 114 of 115 charges; club appeals
The case covers an £830.69m sponsorship scheme. City say they are innocent; no sanction is set and the written reasons aren't public. ⏳
By MrMuscles, sports desk · Desk editor Gustavs Ērkšķis-Kreicbergs · · 5 min read
APPEALPhoto: Steffen Prößdorf · CC BY-SA 4.0What we know
- An independent commission found City guilty of all charges tied to financial-rule breaches between 2009-10 and 2017-18, and of all but one non-cooperation charge, the Premier League said on 29 September 2026 (BBC Sport).
- The commission described a 'disguised funding scheme' worth £830.69m, out of £949.94m in sponsor income over those nine seasons; only £119.25m was base fees (BBC Sport).
- City say they are innocent, called the opinion 'unsafe', and confirmed an appeal on 2 October 2026 (BBC Sport).
- Etihad Airways says it 'categorically rejects' any suggestion it was involved in improper arrangements and is considering legal action against the Premier League (BBC Sport).
- The Premier League says any sanction 'will be addressed separately' in a further hearing (BBC Sport).
Scoreboard first. On 29 September 2026 the Premier League published a redacted report from an independent commission. It found Manchester City guilty of all charges related to breaches of the league's financial rules between 2009-10 and 2017-18, and of all but one of the non-cooperation charges, BBC Sport reported. A BBC Sport caption puts it at 114 of the 115 charges.
City's statement said the club is 'innocent of the accusations' and that the opinion contains 'clear material errors, of law, principle and fact'. The club confirmed on 2 October that it had lodged an appeal. Here is the timeline, with the receipts.
The timeline
November 2018: the leaked emails land
Der Spiegel published internal City documents that The Guardian says came from a hack of the club's email servers. City's statement at the time said it would not comment on 'out-of-context materials purportedly hacked or stolen' and that 'the attempt to damage the club's reputation is organised and clear'. The Guardian reports City has always denied wrongdoing.
See the receipt (opens in a new tab)December 2018: the league opens its own inquiry
A British court judgment published in July 2021 showed the Premier League had started investigating in December 2018, The Guardian reports. The same judgment, per The Guardian, showed City had been resisting the league's requests for documents. The league issued a disciplinary complaint in August 2019.
See the receipt (opens in a new tab)February to July 2020: UEFA bans City, then CAS lifts it
UEFA ruled in February 2020 that City had committed serious financial fair play breaches and failed to cooperate, Reuters reported. The Court of Arbitration for Sport (sport's top appeals court) overturned the two-year European ban in July 2020 and cut the fine for non-cooperation from €30m to €10m. CAS said most alleged breaches were 'either not established or time-barred'. City had denied wrongdoing.
See the receipt (opens in a new tab)March 2021: the club loses a High Court fight over documents
A tribunal ordered City on 2 November 2020 to hand over documents. City appealed to the High Court, and in March 2021 Mrs Justice Moulder ruled against the club, according to The Guardian. Her judgment was published, which is how the public learned the inquiry was still alive.
See the receipt (opens in a new tab)6 February 2023: the charges
The Premier League referred alleged breaches to a commission, covering accurate financial information from 2009/10 to 2017/18, manager and player pay details, UEFA rules and cooperation with its investigation. Sky Sports reports City said it was 'surprised' and pointed to a 'comprehensive body of irrefutable evidence'. The club denied all charges.
See the receipt (opens in a new tab)September to December 2024: the hearing
Sky Sports reports the hearing ran from 16 September to 6 December 2024 in London before a three-person independent commission. In August 2024 Pep Guardiola told reporters he wanted the panel to 'release what happened, and we will accept like always we have done'. The club has not said publicly whether that still stands.
See the receipt (opens in a new tab)29 September 2026: the ruling
The commission found City arranged 'sham contracts' with commercial partners as part of a 'disguised funding scheme', BBC Sport reported. Richard Masters, the Premier League's chief executive, said the club 'systematically broke Premier League Rules for nearly a decade'. City says the commission got the sponsorship agreements wrong. The panel said it 'rejected that explanation as untrue'.
See the receipt (opens in a new tab)"concocted well after the event in an attempt to obscure and conceal the realities of the disguised funding scheme"
The independent commission, describing City's explanation, as quoted by BBC Sport
The money
The commission's arithmetic, as BBC Sport reports it: sponsor income of £949.94m across 2009-10 to 2017-18, of which £119.25m was base fees and £830.69m was 'tagged sums' paid by the club's owners, Abu Dhabi United Group. The ruling says the deals were split that way to give a 'misleading impression' to regulators and auditors.
| Line | Amount | Source |
|---|---|---|
| Sponsor income, 2009-10 to 2017-18 | £949.94m | Commission ruling, per BBC Sport |
| Base fees | £119.25m | Commission ruling, per BBC Sport |
| Tagged sums paid by owners | £830.69m | Commission ruling, per BBC Sport |
| Sponsor fees in the three title seasons (2011-12, 2013-14, 2017-18) | £360m, of which £43m legitimate | Commission, per BBC Sport |
The ruling also describes an arrangement with a third party called Fordham, which it calls 'little more than a front', and consultancy payments of £8.866m, £7.4m and £0.5m. The commission says those payments were used to move pay off the books. City denies the findings.
2 October 2026: the appeal, and Etihad's line
BBC Sport reports City will argue the sponsorship deals were funded by the Abu Dhabi government rather than the club's owners. The Telegraph reports Etihad told US departments in 2015 that the claim the Abu Dhabi government paid for its City sponsorship 'is false'. The Telegraph says City do not think that undermines the defence. Etihad says it 'categorically rejects' any suggestion of improper arrangements and is considering legal action against the Premier League.
See the receipt (opens in a new tab)What comes next
The Premier League says the sanction will be handled in a separate hearing, and BBC Sport notes earlier precedent suggests sanctions come only after the appeal. A rule says an appeal hearing should conclude within 12 weeks of being heard, which BBC Sport counts as 24 December for City's filing, but the timeframe can be disapplied. No sanction has been set.
See the receipt (opens in a new tab)Separate ledger: the kit deal
In July 2025 City announced a 10-year Puma extension to 2035. ESPN's sources put it at up to £1bn, or £100m a year, against £65m a year in the 2019 deal. That is a kit contract, and the documents read do not connect it to the commission's findings. It shows how large the commercial numbers around the club are. Context, not charge.
See the receipt (opens in a new tab)MrMuscles keeps score on the record only. The record says one thing: a commission has ruled and the club has appealed. Neither side has finished talking, and you will want the full written reasons before anyone declares full time.
The Pep Guardiola file
- Reported
Said he hoped the independent panel would rule soon and 'we will accept like always we have done', per Sky Sports. This story
On file: The Pep Guardiola file · The Manchester City F.C. file
The Ledger
On the record
- An independent commission found City guilty of all financial-rule charges for 2009-10 to 2017-18 and all but one non-cooperation charge; City has appealed and denies wrongdoing.
Still rumour
- Any sanction, the outcome of the appeal, and the names redacted in the published ruling are not confirmed in the documents read.
That's the record. The rest is rumour. - MrMuscles
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