Manchester City were found guilty of violating nearly all of the 115 financial regulations they stood accused of breaching, with an independent panel delivering its verdict last week. The club were initially charged by the Premier League in February 2023 after a four-year investigation, with the hearing beginning just over two years ago.
The panel found City guilty on all but one count of the serious allegations levelled against them. The Premier League refused to comment, while City themselves avoided addressing whether they had been found guilty, emphasising in a statement that the "process remains ongoing" from their perspective. The Etihad outfit are expected to lodge an appeal against the findings, having consistently maintained they have committed no wrongdoing.
Guardiola's early defence
Long-serving City boss Pep Guardiola, who managed the club for a decade between 2016 and 2026, has left the club at the conclusion of last season and finds himself removed from the situation. He is taking time away from management while continuing to serve as an ambassador for the City Football Group.
Guardiola has been forthright in addressing City's charges, relating to a nine-year period from 2009, on previous occasions. He immediately adopted a defensive position when news of the charges emerged in early 2023, drawing parallels with City's earlier UEFA ban, which was successfully overturned by the Court of Arbitration for Sport.
He made clear his frustration that the club was being judged in the court of public opinion ahead of any formal legal proceedings. The Catalan said: "My first thought is that we are already being condemned. What has happened this week after Monday is the same as what happened with [the] UEFA [case, in which Man City had a two-year ban from European football overturned by the Court of Arbitration for Sport]. With UEFA we were condemned. We had already accusations, now we have just charges.
"Why should in that situation, when they told me before they defend the accusation from UEFA, the club proved we were completely innocent, why should we not think right now when we are being condemned from charges and suggestions?"
Frustration at rival clubs
He aimed his frustration squarely at fellow Premier League clubs, suggesting the drive to see City penalised was being spearheaded by rival executives. Guardiola continued: "You have to understand that between 19 teams of the Premier League is accusing us without the latest opportunity to defend and the words of my chairman, my CEO, my people explain everything during these three or four years, you know exactly on what side I am.
"Another side I would say we are lucky we live in a marvellous country where we have a society where everyone is innocent until proven guilty. We didn't have this opportunity. We are already sentenced and tough. What is going to happen I don't know.
"Personally, I am happy we are here. Like UEFA, it happens, we have the chance to defend. I think we have good lawyers, but we can't say UEFA had bad, bad lawyers. I think the Premier League, supported by 19 teams to put it out for the Premier League, will have good lawyers too to defend their position like we're going to defend our position. I would have loved to wait and see and time will dictate what's going to happen.
"Just in case we are not innocent we will accept what the judge in the Premier League decides, but what happens if in the same situation that UEFA happened we are innocent, what happens to restore or pay back our damage?"
"Because the damage is now for one decade, eight, nine, 10. One week later, UEFA make a statement against us, nine teams - Burnley, Wolves, Leicester, Newcastle, Spurs, Arsenal, United, Liverpool, Chelsea - [write a letter wanting us] out of the Champions League, that they wanted that position.
"Like Julius Caesar, they are not in this world, they are not enemies or friends, just interests. They wanted to put it out to take that position that we won on the pitch, take it in our position. Now it is not different in that moment, absolutely zero.
"The same articles, the same accusations, the same everything. We have to be out of the Champions League, now we have to go to League Two or maybe the Conference. We are not a team with a long history or titles, we have been in the lower divisions, and we will be back there.
"It's not a problem just in case. We'll get Paul Dickov and Mike Summerbee and we will do a good process and will be back, I'm pretty sure. But they should wait because at the end, the Premier League decide we're going to defend ourselves as we did in the UEFA situation."
Call for swift resolution
Come May 2023, Guardiola voiced his frustration regarding the protracted legal proceedings, insisting he wanted the allegations against the club resolved "as soon as possible". He stated: "What I would like is if the Premier League and judges could make something as soon as possible. Then, if we have done something wrong, everybody will know it and, if we are like we believe as a club for many years, [done things] in the right way, then the people will stop talking about it.
"We would love it tomorrow. This afternoon better than tomorrow. Hopefully they are not so busy and the judges can see both sides and decide what is the best, because in the end I know fairly what we won we won on the pitch and we don't have any doubts.
"Let's go. Don't wait two years. Why don't we do it quicker? In 24 hours, sit down with lawyers present. Let's have it as soon as possible for the benefit of everyone."
The Catalan manager, whose contract extended until 2025 at that stage, maintained he would not abandon the club while the allegations remained outstanding. "I will stay next season while there are 110 breaches against us," he said. "Don't worry, we will be there."
Nevertheless, moments earlier, Guardiola admitted uncertainty about how he might respond to securing Champions League glory against Inter Milan. "Right now I am not thinking about leaving, but who knows?" he said.
"I would like to continue here next season independent of the result. I don't know what it's going to feel like winning or losing, but my feeling is I have a contract and I want to respect the club."
Relegation stance
In November 2023, Guardiola argued that the 115 allegations City were facing represented an entirely separate matter from Everton's Premier League points deduction and could not be likened, following the Merseyside club's 10-point penalty for violating financial regulations.
"It's two different cases. It's not the same, honestly," said the then-City boss. "I spoke with my people, [they] said it is completely different.
"OK, [our] one is longer because it is more complicated because it's 115 breaches. So wait. Then the lawyers from both sides present their cases in front of the judge and [we receive] the verdict."
When questioned whether he might reconsider his position should City face expulsion from the Premier League, Guardiola made it clear relegation would not affect his future. He explained: "I will wait. Wait and see it, and after the sentence has been done we will come here and explain it.
"But absolutely I will not consider my future [if] it depends being here or being in League One. Absolutely. There is more chance to stay if we are in League One than if we win the Champions League.
"I know when people are saying, 'OK, City, why don't they go to the [National League]?' Wait. After [the decision is made], what's going to happen is going to happen.
"What people accuse us of, we do not agree with what they say. We are going to defend [ourselves] and after the resolution is done I will be here, like a spokesman for my club."
Guardiola went on to secure the Premier League title for a fourth consecutive season that year, although City's 2023/2024 triumph would prove to be his final title.
Speaking in September 2024, prior to the hearing, he stated he was "looking forward" to the outcome, saying: "It starts soon and hopefully finishes soon. An independent panel will decide and I am looking forward to the decision.
"I'm happy it's starting on Monday. I know there will be more rumours, new specialists about the sentences. We're going to see. I know what people are looking forward to, what they expect, I know, what I read for many, many years.
"Everybody is innocent until guilt is proven. So we'll see. It's like everyone doesn't expect us to be not just relegated, they want us to disappear off the face of the earth."
In November 2024, during a spell of notably difficult results, Guardiola addressed the ongoing case and responded to demands for City to face relegation. He said: "I don't enjoy it, I prefer not to be in that position, but once it's there I love it.
"Because you believe in your club and the people there. I believe what they say to me and the reasons why. I said, 'OK, let's see.' I cannot say [any more] yet because we're awaiting the sentence in February or March – I don't know when – but, at the same time, I like it.
"I read something about the situation and how we need to be relegated immediately. Seventy-five per cent of the clubs want it, because I know what they do behind the scenes. But I don't live with it. I live with the four defeats, what I have to do. There are lawyers on both sides. I don't think about it."
Guardiola maintained his faith in the club's hierarchy throughout, even after announcing his intention to step down as manager 12 months before his contract concluded. Concluding his spell with FA Cup and Carabao Cup victories, he said: "I trust them. I spoke with them and trust how they behave and how they did. What happened, happened."
