Manchester City and the 115 Charges

On 29 September, the Premier League confirmed that an independent commission had found Manchester City guilty of 114 of the 115 charges brought against the club. City were found guilty of every charge relating to breaches of the league's financial rules over a nine-season period and most of the charges relating to failing to cooperate with the investigation. A redacted 40-page decision has been published, but no sanction has been set yet.

The case began in 2018, when the German outlet Der Spiegel published leaked documents suggesting financial wrongdoing at the club. UEFA banned City from European competition for two years in 2020, but the Court of Arbitration for Sport overturned the ban on appeal. The Premier League charged City in February 2023. The charges cover 2009 to 2018 and include 54 for failing to provide accurate financial information, 14 for failing to give accurate details of player and manager pay, five for breaching UEFA's financial fair play rules and seven for breaching the Premier League's profit and sustainability rules, along with 35 for failing to cooperate with the investigation. Many of these are the same alleged breach repeated each season, which is why the total is so high.

The case was heard by a three-person commission between September and December 2024. The decision has been split into two stages. The first, now published, sets out what the commission found City did. The second is a separate sanctions hearing, which will be held in private until the outcome can be published. City had until Friday 2 October to lodge an appeal. Because Premier League disputes are resolved through private arbitration under the league's own rules, any appeal goes to an appeal panel rather than to the Court of Arbitration for Sport.

City said they were "disappointed and surprised" by the decision, maintained that they are innocent and confirmed they will appeal. Premier League chief executive Richard Masters said the league would move swiftly to a sanction. Possible sanctions under the league's rules include a points deduction, an unlimited fine and even expulsion. For comparison, Everton were docked six points and Nottingham Forest four in the 2023-24 season for single breaches of the profit and sustainability rules. The decision is also expected to lead to compensation claims from rival clubs who say they lost out because of City's actions.

The case is separate from City's challenge to the league's associated party transaction rules, which are designed to stop clubs inflating sponsorship deals with companies linked to their owners. That dispute was settled, with City accepting that the current rules are valid and binding.

Overall, the decision is the biggest test yet of the Premier League's power to enforce its financial rules against its most successful club. The sanction and the appeal will decide how much that power really means.