Manchester City have been found guilty of multiple breaches of Premier League financial rules spanning nine seasons, the league confirmed in an official statement.
An independent commission ruled that between the 2009/10 and 2017/18 seasons, the club arranged “sham” contracts with several commercial partners. These agreements misrepresented the true nature of the deals and artificially inflated revenues while reducing costs.
The commission determined that City relied on these arrangements as part of a disguised funding scheme. Sponsors paid only a portion of the stated fees, with the remainder covered by Abu Dhabi United Group Investment & Development Ltd (ADUG), the club’s owners. As a result, Manchester City failed to accurately report its income and expenditure under the Premier League’s Profitability and Sustainability Rules and UEFA’s Club Licensing and Financial Fair Play regulations.
The club was also found to have filed misstated accounts and concealed the true state of its finances from auditors and football regulators. It was significantly in breach of both Premier League and UEFA spending limits.
Additionally, the commission upheld three of four alleged breaches relating to City’s failure to cooperate fully and act in utmost good faith during the Premier League’s investigation.
Premier League chief executive Richard Masters described the ruling as “the most significant in Premier League history.”
“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,” Masters said.
“It also vindicates the Premier League’s decision to pursue this case against Manchester City. While the process to date has been both long and difficult, the League has remained determined that the facts be established independently.
“It is a key responsibility of the Premier League to ensure that the Rules, approved by the clubs themselves, are upheld to protect the integrity of the competition. It is paramount that the League remains competitive and fair for all clubs and for the fans.”
Sanctions have yet to be determined. The Premier League said it is committed to moving swiftly through the remaining stages of the process to provide certainty for clubs and supporters.