MANCHESTER, England — Manchester City has appealed an independent commission’s ruling that it breached Premier League financial rules, challenging findings of extensive financial misconduct while facing possible penalties that include a points deduction.
The club confirmed it lodged the appeal at 7 p.m. on Oct. 1, ahead of the Oct. 2 deadline. City maintains its innocence and says the decision contains material legal and factual errors.
The findings, published Sept. 29, cover nine seasons, from 2009-10 through 2017-18. The Premier League said arrangements to inflate revenue and understate costs improved the club’s reported financial position by more than 900 million pounds.
No punishment has been announced. A separate hearing will determine sanctions, leaving the potential effect on City’s league position and participation unresolved.
Sanctions could affect league standings
Potential sanctions include fines, points deductions and, at the most severe end of the available measures, expulsion from the Premier League. The commission has not announced which measures it will impose.
For City, its supporters and rival clubs, the sanctions decision will determine whether the case produces consequences on the field. A points deduction could alter league standings, but none has been ordered.
The ruling does not itself remove previous titles or establish that City will be relegated. Punishment will be considered separately, and it remains unclear whether sanctions will be announced before the appeal is decided or when any penalty would take effect.
Appeal filed by Manchester City
In its official appeal announcement, City said the commission’s opinion contained “clear material errors of law, principle and fact” and was unsafe.
The club maintained that evidence supported its innocence and said continuing proceedings restricted what it could say publicly. Its initial response described the findings as disappointing and surprising.
An independent three-member appeal board will review the ruling in private. The process examines the commission’s decision rather than conducting a full rehearing of the original case.
The board can uphold or overturn the findings, or return the matter to the commission for further consideration. City can also separately appeal any sanctions imposed.
Sponsorship funding central to findings
The commission found that arrangements involving Abu Dhabi sponsors presented owner funding as commercial income, giving a misleading picture of City’s finances.
Sky Sports reported that City recorded 949.94 million pounds in income from those sponsors during the affected period. According to the commission’s findings, the sponsors paid 119.25 million pounds, while Abu Dhabi United Group supplied the remaining 830.69 million pounds.
The distinction was central to the case because owner contributions and commercial revenue receive different treatment under financial rules. The commission concluded that City’s accounts overstated income and concealed the underlying funding arrangements.
A separate arrangement involving Fordham overstated income by 24.5 million pounds and understated expenses by approximately 49.4 million pounds, the panel found. Those figures describe accounting findings, not fines imposed on the club.
One noncooperation charge not proved
The commission upheld the serious financial charges and three of the four elements of the noncooperation case. One subcharge, identified as Charge 4(B), was not proved.
The panel also found that several witnesses called on City’s behalf gave false evidence on important matters, including some who knowingly provided untrue evidence. City continues to reject the ruling and is challenging it through the appeal process.
The Premier League began disciplinary proceedings in February 2023. The substantive hearing lasted 42 days between September and December 2024.
With the appeal lodged, the findings now face independent review while punishment remains unresolved. The next decisions will establish whether the ruling stands and what sporting or financial consequences follow for the club.
