Manchester City financial-rule breaches confirmed as club plans appeal

Manchester City have been found guilty of breaching Premier League financial rules covering the 2009-10 to 2017-18 seasons, according to BBC Sport. The league published a redacted independent commission report on Tuesday, September 29, setting out the findings. No sanction has yet been announced, and City continue to dispute the case.

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The commission found that commercial arrangements had concealed funding totalling £830.69 million and had been used to overstate revenue and understate costs, the BBC reported. In the three title-winning seasons of 2011-12, 2013-14 and 2017-18, City recorded £360 million in sponsorship fees. According to the findings, only £43 million represented legitimate sponsorship, with the remainder coming from the club's owners in disguised form.

The report covered more than 100 alleged rule breaches across four broad categories. It upheld all charges except one concerning non-cooperation with the league's investigation. The commission also found that important club witnesses had given false evidence, including some who had knowingly been dishonest. Those conclusions formed part of the report released after initial accounts of the verdict emerged last week.

City rejected the commission's conclusions and said they would pursue the available appeals. The club maintains that evidence supports its position and argues that the decision contains substantial legal, factual and other errors. BBC Sport reported that City have until October 2 to lodge an appeal, leaving the findings subject to a further challenge before the dispute is resolved.

A separate hearing will determine sanctions. In its explanation of the process, the BBC reported that the independent panel can consider fines, points deductions and demotion. None of those outcomes has been confirmed for City. The timing and application of any penalty also remain unsettled, so the publication of the findings does not establish a change to the league table.

The appeal route differs from City's earlier dispute with Uefa. Their two-year European competition ban was overturned following an appeal to the Court of Arbitration for Sport in 2020. According to the BBC's procedural account, that court is not an available avenue in this Premier League case. City's announced challenge and the separate sanction hearing therefore remain distinct outstanding stages.