Manchester City found guilty of financial breaches by Premier League panel
Independent commission rules club committed serious violations over nine seasons and failed to cooperate with investigation.
KEY POINTS
- Independent commission finds Manchester City guilty of serious financial breaches over nine seasons (2009/10–2017/18).
- Club used fictitious contracts to inflate revenue and hide costs via owner Abu Dhabi United Group (ADUG).
- Total impact of adjustments calculated at over £900 million; club also breached Premier League and UEFA spending limits.
- Three of four non-cooperation charges upheld; sanctions to be decided in separate proceeding.
- Club has until October 2 to appeal the liability verdict.
An independent commission has found Manchester City guilty of all charges related to serious breaches of Premier League financial regulations spanning nine seasons from 2009/10 to 2017/18. The panel also upheld three of four charges regarding the club's failure to cooperate with the league's investigation.
The commission determined the club used "fictitious" contracts with commercial partners to artificially inflate revenue and reduce declared costs. These agreements formed part of a covert funding mechanism where the balance of sponsorship payments was supplied by the club's owner, Abu Dhabi United Group (ADUG).
“The club used fictitious contracts to artificially inflate revenue and reduce declared costs.”
Manchester City submitted inaccurate financial statements that concealed the true financial position from auditors and football regulators. The total impact of these adjustments is calculated at over £900 million.
The club also significantly exceeded both Premier League and UEFA spending limits during the period. The current ruling addresses liability only; sanctions will be determined in a separate process.
Manchester City has the right to appeal the findings and must do so by October 2. The Premier League aims to conclude the full process, including any appeals, as quickly as possible.
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