City did not deny the Premier League and were found guilty of the vast majority of the 115 charges brought against them.
An independent panel found City guilty of 114 of 115 counts of breaching Premier League financial rules. A statement from the club insisted there was still “significant content” to be completed in the Premier League process, which starts in February 2023. “The Premier League process is ongoing and there are important elements that need to be completed and are subject to strict confidentiality. Manchester City Football Club’s position therefore remains consistent with the club’s February 2023 statement.”
“For eight years the club has adhered to due process and the Premier League board and executives will act as independent, impartial and impartial regulators without partisan influence.”
Germany’s Der Spiegel initially reported that the charges involved 115 accusations of financial misconduct involving alleged violations of the league’s financial rules between 2009 and 2018, of which 114 had been found guilty. Allegations include off-the-book payments to former manager Roberto Mancini, as well as backdating and rigged sponsorship deals. Manchester City have always denied all accusations against them. There had long been an expectation that they would appeal any guilty verdicts.
News of the guilty verdict was first reported by The Athletic.
Since Manchester City were acquired by Abu Dhabi United Group (ADUG) in September 2008, they have been by far the most successful club in English football. Eight of the 10 top-flight titles they have won belong to current ownership, along with half of the eight FA Cups, seven of the nine EFL Cups and the 2023 Champions League title and associated treble, a crowning moment in the club’s history. Three of their league titles were won during the charge, including the first under Guardiola, who made City one of Europe’s leading clubs during his decade-long spell as manager.
What are the accusations against Manchester City?
Fifty of the 115 charges related to failing to disclose sponsorship revenue between the 2009-10 and 2017-18 seasons, specifically related to deals with Etisalat and Etihad Airways, which are owned by the Abu Dhabi government. These are also the subject of a UEFA investigation, which concluded that telecommunications company Etisalat paid less than 10% of the £16.5m sponsorship deal, with ADUG covering the remainder. Manchester City successfully appealed against UEFA’s sanctions in the case, with the Court of Arbitration for Sport ruling that European football’s governing body did not bring charges sooner.
Thirty of the charges relate to failure to co-operate with the Premier League’s investigation, covering the 2018-19 to 2022-23 seasons, and a further 25 charges relate to the Premier League’s Profit and Sustainability Rules (PSR). Five of them relate to UEFA’s own financial regulations.
The rest relates specifically to City’s players and coaching staff. Der Spiegel claims Mancini received consultancy fees from Arjan Sinla, a club that shares ownership with Manchester City, while payments are also alleged to have been made to players including Yaya Toure. Manchester City denies all accusations.
What happens next?
Until the Premier League or City publicly acknowledge the status of the match, the process will continue to take place out of public view. The league is not expected to make a statement on the matter at this time because they consider it a private process, according to people familiar with the matter. City are expected to appeal the verdict, while the issue of sanctions remains unresolved.
What penalties could City face?
There are no specific penalties in the Premier League rulebook for City’s alleged breaches of the rules, and City were reportedly found guilty of all but one count. If it is indeed proven that City committed 114 of the 115 acts, this would include allegations amounting to ownership funneling money to the club, an extremely serious breach.
Rule W.51 sets out the terms of potential sanctions, including “unlimited compensation”, suspensions, points deductions and even expulsion from the league. These sanctions may be imposed in any combination with “other penalties such as these” [the commission] “In short, anything can happen to Manchester City and it should be noted that being expelled from the Premier League will not result in automatic relegation for the club. They will be obliged to apply for admission to the EFL or any other level of competition in England.
City’s alleged PSR breaches have been the subject of Premier League sanctions in recent years. Everton were first deducted 10 points for breaching regulations in the three-year period up to and including the 2021-22 season, which was reduced to six points after appeal. In March 2024, Nottingham Forest was deducted 4 points for a violation. The independent disciplinary panel considered both incidents to be minor breaches. Leicester City were another club accused of spending restrictions but managed to escape the sanctions by being relegated from the Premier League, while Manchester City were denied the chance of relegation.