The Premier League has published its written reasons after an independent panel found Manchester City guilty of breaching financial fair play rules.
Scope of the charges
In February 2023, the Premier League accused Manchester City of more than 100 separate rule violations across several seasons, categorised into four principal areas. The league contended that these breaches represented serious, prolonged, and deliberate non-compliance fundamental to maintaining fair competition.
Outcome of the decision
After a thorough examination, the independent panel upheld every allegation against Manchester City apart from Charge 4(B). The ruling represents a significant judgement against the club following prolonged legal conflict and disagreement.
The main hearing ran for 42 days between September and December 2024 and featured oral evidence from 27 factual and expert witnesses. Millions of pages of documentation, specialist reports, and approximately 7,000 pages of word-for-word transcripts were examined throughout the process.
Witness credibility findings
While the panel observed that most individuals attempted to provide truthful evidence, it determined that testimony from several crucial witnesses presented by the club was false in essential aspects. Moreover, the judgement emphasises that certain club witnesses deliberately gave untruthful evidence during the hearings, reports the Manchester Evening News.
£830m revelation
The Premier League panel determined that Manchester City employed a "Disguised Funding Scheme" between 2009 and 2018 to incorrectly report £949.94 million as commercial sponsorship revenue when merely £119.25 million represented genuine base fee payments from Abu Dhabi sponsors. The outstanding £830.69 million constituted direct funding provided by Abu Dhabi United Group (ADUG), which should legally have been recorded as equity contributions rather than sponsorship income.
Managerial compensation and Guardiola
A key component of Charge 1(B) centred on alleged secondary or undisclosed payments made to a redacted employee beyond his principal employment contract. The Commission examined side agreements—including contracts associated with Abu Dhabi-based entities—to establish whether total managerial remuneration was inappropriately concealed or excluded from official records.
The document, to date, demonstrates that former manager Pep Guardiola was not involved in or accused of any personal financial misconduct or rule violations. While his time at the club falls within the wider period of financial reporting regulations under examination, the panel's conclusion of serious breaches concentrated on administrative, executive, and structural reporting failings.
Evidence standards and redacted conclusions
Given the gravity of the alleged institutional misconduct, the Commission applied a stringent standard, demanding compelling and robust evidence to establish the club's guilt. With the exception of Charge 4(B), the tribunal concluded that both the circumstantial and direct evidence put forward by the Premier League comfortably satisfied this threshold.
The official document released by the tribunal has its entire concluding section completely blacked out and withheld. Consequently, precise details concerning sanctions, penalties, or immediate formal remedies remain confidential and are not yet available to the public.
