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The long-running case between Manchester City and the Premier League has reached a significant turning point. Reports on 25 September said an independent commission had found 114 of the 115 financial-rule charges against the club proven. Sanctions have not been announced, and City are expected to appeal.

City says the Premier League process remains ongoing and confidential, with significant elements still to be completed. The club continues to deny wrongdoing.

The case could have far-reaching consequences for football’s financial regulation. This article looks at the charges, the reported findings, the possible sanctions and the wider implications for Manchester City.

The case so far

November 2018: German publication Der Spiegel publishes leaked documents from Football Leaks alleging financial improprieties.

February 2023: The Premier League formally refers alleged breaches by Manchester City to an independent commission.

September–December 2024: A private hearing takes place before the commission.

September 2026: Reports say 114 charges have been upheld, with potential punishments and an expected appeal still to follow.

What are the charges?

The charges followed a four-year Premier League investigation. The financial allegations concern seasons from 2009/10 to 2017/18, while the allegations of non-cooperation extend to the subsequent investigation.

The commonly reported breakdown of 115 charges falls into five categories. These describe the allegations brought; the full reasoning behind the reported findings has not been published.

The Premier League’s original statement sets out the rules and seasons covered by the allegations.

What the reported findings could mean

The reported findings present a critical challenge to Manchester City’s modern era. A central issue in the case concerns whether sponsorship income represented genuine commercial payments or funding from parties connected to the club’s ownership.

Other allegations concern whether the full remuneration of managers and players was disclosed. These include questions surrounding arrangements involving former manager Roberto Mancini. Without the published reasoning, the precise conclusions reached on individual arrangements should not be assumed.

The case is also a major test of the Premier League’s ability to enforce its financial rules. Findings across almost all of the reported counts, if upheld, would have implications well beyond City.

Throughout the process, City has maintained its innocence. Its latest response reiterates the position it set out in February 2023, when it said it had evidence supporting its case.

Possible penalties and repercussions

The eventual punishment remains uncertain. A range of sanctions could be considered, but none of the outcomes below should be treated as an announced penalty.

Sporting sanctions

Points deductions: A substantial deduction is among the possible outcomes. Everton’s first PSR penalty was reduced from ten points to six on appeal, with a separate two-point deduction later. Nottingham Forest received a four-point deduction. Those cases do not provide a simple per-charge formula for City’s potential punishment.

Premier League membership: Expulsion has been discussed as a possible sanction. That would not automatically establish which division City would play in; the consequences would depend on the final decision and the relevant competition rules.

Past titles: Questions about historical honours are likely to attract considerable attention. However, no decision to remove City’s titles has been announced, and it would be premature to say that titles would be stripped or reassigned.

Financial and operational penalties

A financial penalty or restrictions on registering players are also among the potential consequences discussed in reporting on the case. The size, scope and timing of any sanction remain unknown.

Wider financial and sporting implications

Claims from rival clubs

Clubs that believe they lost prize money, qualification opportunities or other revenue could seek compensation. Any such claim would need to establish its basis and the losses involved; compensation would not follow automatically from the reported findings.

Commercial and sponsor fallout

Sponsors may review their relationships with City depending on the final outcome. Whether a sponsor could end a contract would depend on its terms, rather than the existence of adverse headlines alone.

Squad and leadership

Uncertainty over Premier League status or European qualification could influence players’ career decisions and the club’s recruitment plans. Any contractual exit rights would depend on individual agreements; departures should not be treated as inevitable.

What happens next?

City are expected to appeal the reported findings. The sanctions stage and any subsequent appeal mean the process could continue for some time, with no firm completion date established.

The Premier League has its own appeal process, rather than the Court of Arbitration for Sport route used in UEFA cases. Precise deadlines and any further avenues of challenge should be checked against the applicable rules and the eventual decision.

A defining case for English football

The reported findings on 114 counts mark a significant moment for Manchester City and English football. But the distinction between those reports, the commission’s unpublished reasoning and the eventual sanctions remains important.

The final outcome, including any appeal, could shape the financial and competitive landscape of the game for years to come.