Manchester City have been found guilty of the majority of 115 charges of breaching Premier League rules, BBC Sport has learned. The verdict follows reports that the club was found guilty on almost all counts.
The case was initiated in February 2023, when City were referred to an independent commission for alleged breaches between 2009 and 2018. The charges include 54 instances of failing to provide accurate financial data from 2010/11 to 2017/18, 14 instances of failing to provide accurate data on payments to players and managers in the same period, five instances of breaching UEFA rules including financial fair play from 2013/14 to 2017/18, and seven instances of breaching the Premier League’s profit and sustainability rules from 2015/16 to 2017/18. A further 35 instances relate to non-cooperation with Premier League investigations from December 2018 to February 2023.
The hearing into the charges began on 16 September 2024 and lasted ten weeks. City have denied the allegations, and were told by BBC Sport that the club would appeal if found guilty. Manager Pep Guardiola stated in February 2025 that the club expected a verdict within a month; Guardiola left the Etihad at the end of the previous season.
All options were left open to the disciplinary commission: points deductions, immediately or deferred, financial penalties, also immediate or deferred, and expulsion from the Premier League. Expulsion would mean the loss of membership and relegation to a lower division from the end of the season, which could happen through a points deduction so severe that the club would be effectively relegated. A points deduction now seems inevitable, depending on the appeal by City.
The Premier League declined to comment on the case when contacted on Friday. City, however, issued a statement expressing disappointment that the verdict had leaked. The statement said: 'The Premier League process is ongoing, with significant elements yet to be completed, and subject to strict confidentiality', and that 'the position of Manchester City remains as stated in February 2023.' The club did not comment in the statement on whether they had been found guilty, clearly indicating that in their view the process was still ongoing and an appeal was expected.
BBC Sport was later told that the verdict had been sent to the club’s executives, who had to sign a confidentiality agreement to open the document. Two years and ten days after the start of the hearing, and 1,329 days after City were charged, the decision was made, with the club found guilty of financial breaches.
The context of the charges dates back to reports by the German newspaper Der Spiegel, which published leaked documents, including emails allegedly exchanged by senior officials at City, in the years following the takeover by Abu Dhabi in 2008. The paper claimed that the documents showed the club had inflated revenue from state-owned airline Etihad and telecoms operator Etisalat by masking direct investments from its holding company, Abu Dhabi United Group (ADUG), by Sheikh Mansour, as sponsorship revenue by channeling funds through the accounts of these companies. This, it is claimed, was a way to comply with the FFP rules introduced by UEFA in 2011 and the PSR introduced by the Premier League in 2012, which limit the losses allowed for clubs.
Further allegations followed, focusing on the misrepresentation of financial data, centring on documents that were said to show secret payments to former manager Roberto Mancini via fees from the Abu Dhabi-based club. It is also alleged that the club paid players more money than was officially recorded through the accounts, so that the recorded expenditure was lower than the actual. City, who have always maintained that ADUG is a private fund, not part of the state, declined to comment on the findings of Der Spiegel, stating that the leaked emails were obtained illegally and were 'an attempt to damage the club's reputation'. The club and the companies involved strongly denied breaking the financial rules.
The timeline of the case spans years: in November 2018, the Football Leaks allegations emerged; in March 2019, UEFA launched a formal investigation; in May 2019, City criticised the investigation and launched an appeal, and in November 2019, the Court of Arbitration for Sport (CAS) ruled the appeal inadmissible. In February 2020, UEFA imposed a two-year ban on City’s participation in European competitions and a fine of €30 million, which was lifted in July 2020 following an appeal to CAS. In July 2021, City lost the jurisdictional case, which allowed the media to report that the Premier League was continuing to investigate the club, while in April 2022, Der Spiegel published a new report with detailed claims that the league was investigating the club for three years.
This case differs from that of Chelsea earlier this year, as the club at Stamford Bridge had reported and admitted guilt, which allowed for negotiations with the Premier League and an agreement on sanctions. It is possible that City might choose to admit and seek a settlement, which would be better for the league, but this seems unlikely given the consistent strong denials by the club over the years. Everton were deducted six points, reduced from ten on appeal, and then two points in a separate case for breaching PSR, while Nottingham Forest were deducted four points. These cases were considered minor breaches, while City faced seven separate charges of breaching PSR in the Premier League alone, with a further five related to UEFA competitions.
The BBC was told that the hearing into the appeal could be months away, and the result may not be published until the appeal process is complete. Meanwhile, Enzo Maresca’s side are set to face Liverpool on 11 October, when the Premier League resumes after the international break, where they could go six points clear at the top of the table.
