Manchester City are understood to be appealing the verdict that found them guilty of 114 out of 115 Premier League financial charges they were accused of breaching. As the case has not reached a final outcome, the Premier League are yet to comment publicly but City have issued a response.
A club spokesperson 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 that the Premier League Board and Executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence."
Appeal process and potential timeline
City's first step is lodging an official appeal against the independent panel's verdict of their financial charges case against the Premier League. The club has 14 days following the decision to lodge this appeal, according to Premier League regulations, which will subsequently see the verdict looked at by a three-person panel, currently presided over by former solicitor and High Court judge Sir Gary Hickinbottom. It is unknown whether that 14-day period has already started.
An appeal would postpone the implementation of any fines, points deductions or other penalties imposed, though as the Premier League considers the appeal panel's decision to be final, Man City would be unable to lodge a further appeal or refer the matter to the Court of Arbitration for Sport (CAS). An appeal does not necessarily mean all evidence will be reheard, nor is it equivalent to a retrial.
The appeal hearing would be conducted in private, while the final ruling would be published on the Premier League's website. Regarding the duration of the appeal process, there is no fixed timeframe within which a decision must be reached. Previous appeals brought by Nottingham Forest, Everton and Leicester City took anywhere between six weeks and three months to reach a verdict. Given the sheer scale of Manchester City's charges, it is conceivable that their appeal could prove lengthier than those three cases.
What Man City are accused of
The 115 charges levelled at Man City — the majority of which they have been found guilty of — can be divided into three distinct areas. Football finance expert Kieran Maguire outlined these categories when speaking to BBC News.
He explained: "First of all, [there is] an accusation of not complying with the Premier League investigation in to the club's finances. Secondly, disguising money from the owners which was effectively a gift from the owners as sponsorship income.
"The third accusation is that individuals were being paid off-book. Effectively, an employee - that could be a manager or player - would have a contract to play for Manchester City, but there has also been accusations that they were also being paid by Abu Dhabi organisations which are indirectly or directly connected to the club owner. Therefore, this would reduce the costs and reduce the losses incurred."
It has not yet been confirmed which of the 115 charges Man City have been cleared of.
Potential punishments and club response
Should City's guilty verdict be confirmed, the sanctions imposed could prove severe, with experts and insiders having previously suggested that a points deduction substantial enough to trigger relegation or even outright expulsion from the Premier League remain possibilities. The Premier League has previously issued fines, transfer bans and points deductions for financial breaches.
Just in the last few years, Everton had six and subsequently two points deducted during the 24/25 campaign for PSR violations, while Nottingham Forest were also docked four points. More drastically, Luton Town were penalised 30 points in 2008/09 for unlawful payments to agents and for emerging from administration without completing the mandatory insolvency procedure of a Company Voluntary Arrangement while the club competed in the English Football League, not the Premier League.
Naturally, Man City's situation differs considerably from previous cases, both in the nature of the charges and the sheer volume of them, meaning any potential sanctions should the reported guilty verdict be upheld could look markedly different from earlier precedents.
City's official statement was quickly released in the wake of the verdict coming out. The club have also remained active on social media this afternoon and are seemingly acting as though it is business as usual.