Manchester City have lodged their appeal against an independent commission finding them guilty of all charges related to serious breaches of Premier League financial rules.
The independent commission found that between 2009/10 and 2017/18, Man City arranged “sham” contracts with a number of its commercial partners as part of a “disguised funding scheme” to artificially inflate the club’s revenues by £830m.
City confirmed on Friday, the deadline for appeal, that they had officially contested the judgement the evening prior in a statement which referred to the independent commission’s findings as “opinion”.
The Premier League club also reiterated their innocence and claimed a “comprehensive body of irrefutable evidence exists” to support their position in this case.
In a statement on Friday, the club said: “Manchester City Football Club can confirm that at 7pm on Thursday 1st October 2026 the club lodged its comprehensive appeal against the opinion of the Premier League Commission, in relation to the Premier League disciplinary matter.
“The club’s firm position is that, on multiple grounds, the opinion contains clear material errors, of law, principle and fact and is unsafe.
“The club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case.
“We will continue to respect due process and are necessarily restricted in what we can say further until all proceedings are complete.”
The statement from Man City again erroneously refers to a Premier League commission. It is an independent commission.
Details of Man City’s appeal strategy explained
Latest from Sky Sports News’ Lyall Thomas:
Manchester City are likely to argue as part of their appeal that the extra funding for their sponsorship deals came from the Abu Dhabi government rather than the club’s owners, Sky Sports News understands.
City’s lawyers argued during the 2024 hearing that the funding had come from the Abu Dhabi government, but this was rejected by the independent commission, which “concluded it was an explanation that the club had concocted well after the event in an attempt to conceal the realities of the Disguised Funding Scheme”.
However, it is understood City are expected to continue contesting this argument.
Manchester City is majority owned by Sheikh Mansour bin Zayed Al Nahyan’s Newton Investment and Development LLC. Sheikh Mansour is also a member of the ruling family of Abu Dhabi and he is the vice-president and deputy prime minister of the United Arab Emirates.
The separation of UAE state investment and those that are private from the Abu Dhabi royal family has long been a subject of debate and criticism.
What did the independent commission find?
- Manchester City arranged “sham” contracts with a number of its commercial partners as part of a “disguised funding scheme” to artificially inflate the club’s revenues by £830m.
- The club filed accounts that concealed the true state of its finances.
- Manchester City were significantly in breach of both the Premier League’s and UEFA’s spending limits and broke “well over 100” Premier League regulations.
- Manchester City failed to co-operate and act in good faith towards the league during the investigation, with three out of four alleged breaches upheld and one charge not proven
The commission also said it was “regrettable” that a decision had taken so long to reach, with the hearing having taken place between September and December 2024.
City: Process was not impartial
Following the publication of the guilty verdict, a Manchester City statement released on Tuesday read: “Manchester City FC is both disappointed and surprised by the opinion of the Premier League commission, that has been published today.
“The club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case. The club will therefore be relentless, and where necessary proactive, in any and all appropriate regulatory and legal forums.
“The Premier League process remains ongoing, with significant elements uncompleted. Manchester City FC will now pursue the appeal avenues open to it, on the basis that the opinion contains clear material errors, of law, principle and fact, and is unsafe.
“The club has diligently respected due process for eight years on the basis that the Premier League board and executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence.
“The club is obviously restricted in what it can say further until all future proceedings are complete.”
As above, Manchester City’s statement erroneously refers to a Premier League commission. It is an independent commission.
Why Man City’s appeal could drag into 2027
Latest from Sky Sports News’ Kaveh Solhekol and Amar Mehta:
Manchester City’s appeal could drag on into next year if they argue that the process should not be run according to Premier League rules which were introduced for this season.
City have filed their appeal and the new rules about appeals state that this part of the disciplinary process has to be concluded within 12 weeks and the appeal hearing can last no longer than five days.
City’s lawyers could argue that they were charged in 2023 and a hearing was held in 2024 – when the rules about a speeded-up appeals process were not in the Premier League Handbook.
A legal expert told Sky Sports News Manchester City would have a strong case for arguing that the new rules should not apply in this case.
The new rules were introduced to ensure that clubs, where possible, were punished in the same season as relevant rule breaches.
