Manchester City’s long-running 115 charges case has reached a major stage after an independent commission found the club guilty of serious breaches of Premier League financial rules.
The case has been running for years and has been one of the biggest legal disputes in English football. City were originally charged by the Premier League in February 2023 following a four-year investigation into the club’s finances between the 2009/10 and 2017/18 seasons.
The independent commission has now delivered its verdict, but the case is not completely over. The club have the right to appeal the findings, while a separate hearing will decide what punishment, if any, the club will receive.
What’s New
The latest Manchester City 115 charges update is therefore not the end of the story. The next stages could still take months and may have a major impact on the club and the Premier League.
The Premier League confirmed on September 29 that an independent commission had found the club guilty of all charges relating to serious financial breaches over the nine-season period.
It also found the club guilty of most of the charges relating to its cooperation with the league’s investigation. Reports had previously stated that City were found guilty of 114 of the 115 alleged breaches.
The official Premier League statement does not simply present the case as a basic 114-out-of-115 count because the charges were divided into different categories, but it confirms that the serious financial charges were upheld and that three of four alleged cooperation breaches were also upheld.
One of the central findings concerns Manchester City’s commercial agreements. According to the commission, City used what it described as “sham” contracts with commercial partners.
The Premier League said these arrangements artificially increased the club’s reported revenue and reduced its costs. The commission found that the arrangements involved more than £900 million in disguised funding.
A detailed report on the findings put the amount of funding involved at about £830.69 million over the period examined. The issue was important because Premier League and UEFA financial rules placed limits on how clubs could spend and how much loss they could record.
The commission concluded that City’s accounts did not accurately show the true position of the club’s finances. The commission also found that Manchester City submitted misstated accounts and concealed the true state of their finances from auditors and football regulators.
The Premier League said that, had the relevant agreements been reported accurately, City would have been in breach of both Premier League and UEFA spending limits by a very substantial amount.
The case also involved allegations about payments made to players and staff, UEFA financial rules and the Premier League’s Profitability and Sustainability Rules.
Another important part of the verdict concerns Manchester City’s conduct during the Premier League investigation. The commission found that City breached its duties of cooperation and utmost good faith towards the league.
Three of the four alleged cooperation breaches were upheld. The Premier League said the commission concluded that City had made concerted efforts to stop and frustrate its investigation.
The detailed findings also criticised evidence given by some witnesses connected to the club. Manchester City have strongly rejected the findings.
The club has maintained throughout the case that it did not commit the alleged wrongdoing. Following the verdict, City said it was disappointed and surprised by the commission’s opinion.
The club has also indicated that it will appeal. Manchester City says it has evidence supporting its position and believes there are serious errors in the commission’s findings.
The appeal is now one of the most important parts of the Manchester City 115 charges case. Under the latest Premier League announcement, City has until Friday, October 2, 2026, to exercise its right to appeal the commission’s findings.
The Premier League has said its intention is for the full process, including any appeal and publication of relevant decisions, to be completed as soon as possible.
The appeal will be separate from the original commission hearing. This means the guilty verdict announced this week is not necessarily the final legal position in the case.
What Could Happen
There is also another major issue still to be decided. The independent commission will hold a separate hearing to determine the appropriate sanction for the proven breaches.
The Premier League has confirmed that this punishment hearing will be private and confidential until the rules allow the outcome to be published.
There has been considerable speculation about what punishment Manchester City could receive, but no final sanction has been announced as of September 30, 2026.
Premier League rules allow for a range of possible sanctions. These can include a financial penalty, a points deduction and, in the most serious situation, expulsion from the Premier League.
Relegation could therefore become a consequence if a sufficiently large points deduction were imposed, although the exact punishment cannot be known until the commission makes its decision.
It is important not to treat claims about a possible points deduction, relegation or expulsion as confirmed. The punishment has not yet been decided.
There is also a question about whether Manchester City could lose titles or trophies won during the period covered by the charges.
At this stage, there has been no confirmed decision to strip Manchester City of any Premier League title, FA Cup or League Cup. Reports and debate about possible retrospective consequences should therefore be separated from the confirmed findings and sanctions.
The case could also create legal problems beyond the Premier League disciplinary process. Rival clubs could potentially consider compensation claims if they believe Manchester City’s alleged financial breaches caused them financial or sporting losses.
There has already been reporting about clubs examining possible legal action. However, such claims would be separate legal proceedings and should not be confused with the Premier League’s disciplinary case.
Any compensation claim would need its own legal basis and process. Another important point is that the case is not a criminal prosecution.
The Manchester City 115 charges are Premier League disciplinary proceedings. The independent commission was asked to decide whether they breached the league’s rules.
Any separate investigation under criminal law would be a different matter. The case has taken so long because of its size and complexity.
The Premier League investigation began in December 2018, while the formal complaint was issued in February 2023. The independent commission hearing began in September 2024 and lasted 42 days before concluding in December 2024.
The commission then needed considerable time to consider the evidence and prepare its decision. The Premier League has said the case involved a very large amount of evidence and documents.
The delay became a major talking point among football supporters because the hearing had already finished long before the verdict was announced. Now, however, the case has moved into a new phase.
Manchester City are expected to appeal the guilty findings before the October 2 deadline. The appeal could challenge the commission’s interpretation of the evidence, its legal reasoning or individual findings.
At the same time, the independent commission will eventually have to consider the appropriate punishment for the breaches that have been proven.
The timing of that punishment remains uncertain because the appeal process could affect how and when the final outcome is reached.
For Manchester City, the immediate priority is therefore the appeal. For the Premier League, the next major step is the separate sanction process.
Until those stages are completed, it is too early to say whether City will face a fine, points deduction, relegation or a more serious punishment.
What is already clear is that the independent commission has found them responsible for serious financial rule breaches covering nine seasons.
The Premier League says the findings establish that the club’s financial reporting and commercial arrangements did not comply with its rules during the period examined.
Manchester City, however, continue to deny wrongdoing and are preparing to challenge the decision. That means the Manchester City 115 charges case is entering another major legal battle rather than reaching its final conclusion.
The coming months should provide answers on two major questions: whether Manchester City can overturn or reduce the findings on appeal, and what punishment will eventually be imposed if the guilty verdict remains in place.
For now, the confirmed position as of today, is that Manchester City have been found guilty of the serious financial breaches by the independent commission, the club intends to appeal, and the punishment has not yet been decided.
The case is therefore still ongoing, and Manchester City’s final fate in the 115 charges saga remains dependent on the appeal and the separate sanctions process.
