Manchester City have been found guilty of breaching the Premier League’s financial regulations in 114 of 115 charges brought against them, according to reports first published by The Athletic. The offences relate to alleged rule-breaking between 2009 and 2018, covering a period in which the club secured three league titles and laid the groundwork for its current dominance under manager Pep Guardiola.
The club has not denied the findings but said the disciplinary process initiated by the Premier League in February 2023 remains ongoing and subject to confidentiality. A Manchester City statement said: “The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality. As such, Manchester City FC’s position remains consistent with the club’s statement of February 2023. The club has diligently respected due process for eight years on the basis the Premier League board and executive would behave as an independent, impartial and fair minded regulator, free from partisan influence.”
The charges stem from a Premier League investigation into alleged financial misconduct first revealed by German newspaper Der Spiegel. These include accusations of off-the-books payments to former manager Roberto Mancini and the manipulation and backdating of sponsorship agreements. Fifty charges relate to a failure to disclose sponsorship income from deals linked to Abu Dhabi-based companies Etisalat and Etihad between the 2009-10 and 2017-18 seasons. UEFA’s own inquiry found Etisalat paid less than 10 percent of a £16.5 million sponsorship deal, with the remainder reportedly covered by Manchester City’s owners, the Abu Dhabi United Group (ADUG). City successfully appealed UEFA’s sanctions, with the Court of Arbitration for Sport ruling the charges were brought too late.
Another 30 charges concern non-cooperation with the Premier League’s investigation during the 2018-19 to 2022-23 seasons, while 25 relate to breaches of the Profit and Sustainability Rules (PSR). Five charges involve UEFA’s financial regulations. Additional allegations from Der Spiegel included payments to City’s playing and coaching staff, notably consultation fees to Mancini from Al Jazira Club, a team sharing ownership links with City, and other payments to players such as Yaya Touré. The club denies all these specific allegations.
Since ADUG’s takeover in September 2008, Manchester City have won eight Premier League titles, including three during the charged period. They have also claimed four FA Cups, seven EFL Cups, and the 2023 Champions League trophy, completing a treble that is regarded as the club’s greatest achievement.
The Premier League has not yet issued a public statement on the verdict. Sources familiar with the matter said the league views the process as private and sees no immediate need for comment. City have indicated they will appeal the findings, while possible sanctions remain undecided.
The Premier League’s rulebook does not list fixed penalties for the scale of breaches reportedly found at Manchester City. Rule W.51 allows for a range of sanctions including unlimited financial compensation, suspension, points deductions, or even expulsion from the league. Expulsion would not automatically relegate the club but would require an application for membership in the English Football League or another tier.
Recent cases involving PSR breaches provide some context. Everton received a 10-point deduction, reduced to six on appeal, for violations over three seasons ending 2021-22. Nottingham Forest were docked four points in March 2024 for similar breaches. Both were described as minor infractions by the disciplinary panels. Leicester City also faced spending limit charges but avoided sanctions due to relegation, an option not available to City.
Manchester City’s reported guilt on 114 of 115 counts, including ownership funnelling funds into the club, represents one of the most serious breaches seen in Premier League history. The club’s response and the league’s next steps will be closely watched as the case unfolds.
According to CBS.