Manchester City were found guilty of 114 Premier League charges, with the independent commission clearing them of one of the original 115 counts. The verdict covers financial reporting failures, payment concealment, UEFA rule breaches, Profitability and Sustainability Rules (PSR) violations and non-cooperation with the investigation.
Breakdown of the guilty charges
The largest block involved 54 charges for failing to provide accurate financial information between the 2009/10 and 2017/18 seasons. The commission found the club guilty on these counts, focusing on overinflated sponsorship money and commercial deals artificially funded by their Abu Dhabi ownership.
A further 14 charges related to concealing the true compensation paid to players and managers during the same nine-year period. Payments were made through shadow contracts to circumvent strict financial limits.
UEFA rules and PSR breaches
Five charges concerned failing to comply with UEFA's Financial Fair Play regulations from 2013/14 through 2017/18. The verdict reinforced the finding that the club's financial strategies gave them an unfair advantage in European competitions.
Seven charges covered breaches of the Premier League's Profitability and Sustainability Rules spanning the 2015/16 to 2017/18 campaigns. The panel confirmed that inflated revenues enabled massive spending that violated the league's domestic financial guardrails.
Non-cooperation and the single cleared charge
Thirty-five charges related to failing to assist the Premier League investigation between December 2018 and February 2023. The commission ruled against Manchester City on these procedural counts, highlighting their lack of good faith during the lengthy inquiry.
City were cleared of one of four alleged charges relating to their duties of co-operation and utmost good faith towards the league, according to the Premier League's statement.
Appeal and next steps
City have appealed the verdict, with potential sanctions yet to be decided. The appeal process will involve a fresh three-person panel that will review the initial decision rather than rehearing the entire case.
