Manchester City will appeal against the Premier League’s finding that the club breached financial regulations over a nine-season period between 2009 and 2018.
The club said it was “disappointed and surprised” by the decision and argued that the independent commission’s opinion contained “clear material errors, of law, principle and fact”.
Manchester City said the ruling was therefore “unsafe” and confirmed it would pursue all available avenues of appeal.
The Premier League announced on Tuesday that Manchester City had been found guilty of serious breaches of its financial rules. The commission ruled that the club had arranged sham contracts with several commercial partners, artificially increasing its reported revenues.
That allowed Manchester City to conceal the true state of its finances and avoid breaching the Premier League’s and UEFA’s spending limits, according to the commission’s findings.
The independent panel also found the club guilty on the majority of charges relating to its failure to co-operate with the Premier League’s investigation.
No punishment has been imposed at this stage. Former Manchester City chairman David Bernstein has said any eventual penalty should go beyond financial sanctions.
“The core decision establishes the facts of what happened at Manchester City during this period. It details how the club systematically broke Premier League rules for nearly a decade,” Premier League chairman Richard Masters said.
“Now we have the commission’s decision, we are committed to moving swiftly through the remainder of the process, to provide certainty for the league, our clubs and fans.”
Manchester City’s statement said: “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 case follows a Premier League investigation into alleged breaches for which City were charged in 2023. A hearing before an independent commission began in September 2024 and ended three months later.
Manchester City have become the dominant force in the Premier League since Sheikh Mansour bin Zayed al-Nahyan, vice-president and deputy prime minister of the United Arab Emirates, took over the club in 2008.
During the past 15 years, they have won eight Premier League titles, four FA Cups and seven League Cups. They also won the Champions League for the first time in 2023.
The Premier League said the commission’s decision represented the core findings in the case, while Manchester City’s stated intention to appeal means the process is not yet complete.
