Manchester City has officially been found guilty of serious breaches of the Premier League’s financial rules in the landmark case commonly known as the “115 charges.”
On September 29, 2026, the Premier League announced that an independent commission had found City guilty of all charges relating to serious financial breaches over nine seasons, from 2009-10 through 2017-18, as well as the majority of the charges relating to the club’s failure to cooperate with the league’s investigation. [Premier League]
The commission concluded that Manchester City used what it called “sham” commercial arrangements to artificially increase reported revenue and reduce reported costs by more than £900 million. It also found that the club filed misstated accounts, concealed its true financial position from auditors and football regulators and would have substantially breached Premier League and UEFA spending limits if the transactions had been reported accurately. [Premier League]
City continues to deny wrongdoing and says it will appeal. No punishment has yet been imposed. A separate hearing will determine the sanction, which could include a fine, points deduction or other sporting punishment. [Reuters]
What Is The Latest In Manchester City’s 115 Charges Case?
The most important development is that the verdict is no longer based merely on media reports.
The Premier League publicly confirmed the commission’s findings on September 29.
According to the league, the independent commission found that City:
- Arranged sham contracts with commercial partners to artificially increase revenue and reduce costs.
- Filed misstated financial accounts.
- Concealed the true state of its finances from auditors and football regulators.
- Would have significantly exceeded both Premier League and UEFA spending limits if the transactions had been recorded accurately.
- Committed multiple breaches of its obligation to cooperate and act in good faith during the Premier League’s investigation.
The commission upheld three of the four broad allegations relating to City’s conduct during the investigation. [Premier League]
Premier League chief executive Richard Masters described the ruling as the most significant disciplinary decision in league history. [Reuters]
Has Manchester City Been Punished Yet?
No.
The guilty verdict and the punishment are being handled separately.
The Premier League confirmed that a further private hearing will take place before the same independent commission to determine what sanction should follow the proven breaches. [Premier League]
That means Manchester City has not yet been:
- Given a points deduction
- Relegated
- Expelled from the Premier League
- Stripped of championships
- Fined as punishment for these findings
Any claim that one of those punishments has already been imposed is premature.
What Were The Manchester City 115 Charges?
The phrase “115 charges” became shorthand for a collection of alleged breaches spanning financial reporting, manager and player payments, spending regulations and cooperation with the Premier League’s investigation.
The charges were originally commonly broken down as:
- 54 charges: Failure to provide accurate financial information between 2009-10 and 2017-18.
- 14 charges: Failure to provide accurate information regarding player and manager remuneration.
- 5 charges: Failure to comply with UEFA financial regulations.
- 7 charges: Breaches of Premier League Profitability and Sustainability Rules.
- 35 charges: Failure to cooperate with the Premier League investigation.
The exact technical number of individual rule breaches has sometimes been reported differently because multiple rules and seasons were included within particular allegations. “115 charges” nevertheless remains the widely used name for the case.
The Premier League’s September 29 statement avoided relying on the headline number and instead confirmed that City had been found guilty of all charges involving the serious underlying financial breaches and most of the cooperation allegations. [Premier League]
What Did The Commission Say Manchester City Actually Did?
The central finding was that City’s officially reported commercial income did not accurately reflect where portions of the money originated.
The commission found that several commercial partners were required to contribute only part of the sponsorship fees listed in City’s agreements.
The remainder was supplied by Abu Dhabi United Group Investment & Development Ltd., or ADUG, the company that owned Manchester City. [Premier League]
This allowed money associated with the club’s ownership to be presented as independent commercial revenue.
The commission also found additional arrangements funded by ADUG that allowed City to record lower operating expenses than it actually incurred.
What Was The £900 Million Finding?
This is one of the most significant new details revealed by the official verdict.
The commission found that the various arrangements had the effect of artificially increasing City’s revenue and reducing its costs by more than £900 million during the period examined. [Premier League]
Reuters reported that the commission concluded the transactions created the appearance that Manchester City was complying with financial regulations when its true financial position would have produced substantial breaches. [Reuters]
The commission said City “clearly intended to circumvent” Premier League rules.
What Were The Sham Sponsorship Agreements?
The Premier League said the commission found that Manchester City arranged sham commercial contracts with a number of sponsors.
In this context, “sham” means the written commercial agreement did not accurately represent the real financial arrangement between the parties.
The commission found that sponsors paid only part of certain reported sponsorship amounts while the remaining money was supplied by ADUG. [Premier League]
This mattered because genuine commercial revenue increases the amount of money a football club can spend while remaining within financial-control regulations.
If money supplied by an owner is instead presented as independent sponsorship revenue, a club can appear to have generated more legitimate commercial income than it actually did.
What Was The Fordham Image-Rights Arrangement?
The commission also highlighted an arrangement involving Fordham, an entity that purchased Manchester City’s players’ image rights.
The Premier League said the commission found a sham circular arrangement involving Fordham that was ultimately funded by ADUG. [Premier League]
The arrangement formed part of the broader finding that City had been able to record lower costs than it was actually incurring.
Did Manchester City Breach Financial Fair Play Rules?
According to the commission, yes.
The panel concluded that if City’s commercial arrangements had been correctly reported, the club would have exceeded both Premier League and UEFA spending limits by a “very substantial amount.” [Premier League]
That finding goes to the heart of why the case is more serious than a technical accounting dispute.
The league’s case was that the inaccurate financial information affected the calculation of whether City was permitted to spend at the levels it did.
What Did The Commission Find About Manchester City’s Witnesses?
Reuters reported that the commission found some Manchester City witnesses presented false evidence during the hearing and that some knowingly misled the panel. [Reuters]
The commission also concluded that City made concerted efforts to stop or frustrate the Premier League’s investigation. [Premier League]
Those findings explain why the cooperation portion of the case was treated separately from the original financial transactions.
What Did Manchester City Say About The Guilty Verdict?
Manchester City continues to deny the allegations.
Following publication of the decision, the club said it was “disappointed and surprised” and insisted that it remained innocent.
City said the commission’s opinion contained what the club described as material errors of law, principle and fact and said it would use the available appeal process. [Reuters]
Chief executive Ferran Soriano also rejected the commission’s central conclusion and maintained that owner money had not secretly been routed through sponsors. [Reuters]
Can Manchester City Appeal?
Yes.
City has until Friday, October 2, 2026 to formally exercise its right of appeal. [Premier League]
An appeal would be heard by a new three-person Appeal Board appointed through the Premier League’s independent judicial system. [Sky Sports]
The Appeal Board can uphold the decision, overturn it or vary the commission’s order.
Can Manchester City Appeal To CAS?
Not through the same process that City used in its previous dispute with UEFA.
Sky Sports reports that the Premier League’s internal appeals procedure does not provide a route to the Court of Arbitration for Sport. [Sky Sports]
That is important because City successfully appealed a UEFA punishment to CAS in 2020.
City could potentially pursue arguments in the English courts concerning the fairness or legality of the Premier League process, but that would be different from a normal sporting appeal of the factual findings.
What Happened In Manchester City’s UEFA Case?
UEFA banned Manchester City from European competitions for two seasons in February 2020 and fined the club €30 million over financial-rule violations.
City appealed to CAS.
The court overturned the European ban after concluding that some allegations had not been established and others were time-barred. City was still fined €10 million for failing to cooperate with UEFA investigators. [AP]
The Premier League case differs in part because the league’s rules allowed it to examine older conduct that UEFA’s case could not ultimately punish because of its limitation rules.
What Punishment Could Manchester City Receive?
The commission has broad discretion.
The Premier League specifically lists possible sanctions including:
- Fines
- Points deductions
- Other sporting sanctions
The rules do not contain a fixed formula specifying a particular punishment for breaches of this scale. [Premier League]
Sky Sports reports that the Premier League and City will present arguments at the separate sanctions hearing before the commission decides the punishment. [Sky Sports]
Could Manchester City Receive A Points Deduction?
Yes.
A points deduction is explicitly within the commission’s available powers.
What cannot yet be known is the size of any deduction or the season in which it would apply.
Everton and Nottingham Forest received points deductions for Profitability and Sustainability Rule violations in 2023-24, but those cases involved a much narrower category of financial breach.
City’s case involves years of inaccurate financial reporting and findings that the club deliberately circumvented the rules, making direct comparisons difficult. [Sky Sports]
Could Manchester City Be Relegated?
Yes, but relegation has not been ordered.
One possibility would be a points deduction large enough to leave City in the Premier League’s relegation positions.
That would technically be relegation through the league table rather than a direct order sending City to the Championship. [Sky Sports]
Could Manchester City Be Expelled From The Premier League?
Expulsion has also been discussed as a possible sporting sanction, although there is no indication yet that the commission will impose it.
Expulsion is different from relegation.
If City were expelled, it would no longer be a Premier League member and would need to seek admission elsewhere in the English football pyramid. [Sky Sports]
Sky Sports notes that determining where an expelled club would enter the pyramid would involve the Football Association, English Football League and potentially a vote by EFL clubs.
There is currently no ruling ordering City’s expulsion.
Could Manchester City’s Premier League Titles Be Stripped?
No titles have been stripped.
Manchester City won the Premier League in 2011-12, 2013-14 and 2017-18 during the nine-season period directly covered by the commission’s principal financial findings.
The commission has broad sporting sanction powers, but the Premier League has not announced that championship removal will be part of the sanctions hearing.
Until such a ruling is actually made, all of City’s league titles remain officially recognized.
Would Manchester United Or Liverpool Receive City’s Titles?
There is currently no basis for saying they will.
Manchester United finished second to City in 2011-12 and 2017-18, while Liverpool finished second in 2013-14.
Even if a title were hypothetically vacated, the Premier League would separately have to decide whether it should be reassigned to the runner-up or simply remain vacant.
Former Manchester United striker Wayne Rooney has publicly argued against retroactively awarding City’s 2011-12 championship to United, despite supporting severe punishment if the findings survive appeal. [Reuters]
Could Other Clubs Sue Manchester City?
Potentially.
Other clubs could attempt to argue that City’s rule breaches cost them prize money, Champions League qualification, trophies or other financial opportunities.
Sky Sports reports that further litigation from rival clubs is considered possible after the disciplinary case concludes. [Sky Sports]
Any compensation case would still have to establish causation and quantify the alleged loss. The guilty verdict itself does not automatically award compensation to another club.
Could The Punishment Affect The 2026-27 Premier League Season?
Yes.
Sky Sports reports that available sporting sanctions could potentially be imposed during the current season. [Sky Sports]
That makes the timing of the sanctions hearing and appeal process especially important.
If a points deduction were applied in 2026-27, it could affect the title race, European qualification or City’s ability to remain in the Premier League.
For now, City’s league points remain unchanged.
Why Did The Case Take So Long?
The Premier League began investigating Manchester City in December 2018.
It formally referred the case to an independent commission in February 2023.
The commission’s hearing began in September 2024 and lasted 42 hearing days before concluding in December 2024. [Premier League]
The panel then spent more than 20 months preparing its decision.
The commission explained that it had to consider approximately 7,000 pages of witness and expert transcripts in addition to extensive documentary evidence and detailed submissions from both sides. [Premier League]
How Did The Manchester City Case Begin?
The controversy can be traced to documents obtained through Football Leaks and published by German magazine Der Spiegel beginning in 2018.
The leaked material raised questions about City’s sponsorship income and whether funds reported as commercial revenue had actually originated with entities connected to the club’s Abu Dhabi ownership.
UEFA investigated first, followed by the Premier League. [AP]
The Premier League’s investigation ultimately became one of the longest and most consequential disciplinary cases in English football history.
Who Is Rui Pinto And Why Is He Connected To The Case?
Rui Pinto is the Portuguese hacker behind Football Leaks.
Documents obtained by Pinto formed part of the material published by Der Spiegel that initially exposed questions surrounding City’s finances.
Pinto was later convicted in Portugal of cybercrime offenses, although he has described himself as a whistleblower. [AP]
Does The Verdict Affect Pep Guardiola?
The decision does not accuse Pep Guardiola of personally committing financial-rule breaches.
Guardiola managed Manchester City from 2016 through 2026, meaning the final two seasons of the commission’s 2009-10 through 2017-18 financial period overlapped with his tenure.
Much of City’s transformation into a dominant English club had already taken place before Guardiola arrived.
The eventual sanction could nevertheless influence how City’s achievements during the Abu Dhabi ownership era are discussed historically.
Unless the commission actually changes the official record, however, Guardiola’s trophies and City’s championships remain recognized.
Does The Verdict Affect Manchester City’s Owners?
The findings directly involve the financial relationship between Manchester City and Abu Dhabi United Group, which acquired the club in 2008.
The commission specifically found that ADUG supplied money used in commercial and cost-reduction arrangements that were not accurately reflected in the club’s accounts. [Premier League]
The ruling therefore raises significant questions about the conduct of the club’s leadership during the period.
Former City chairman David Bernstein, who led the club before the Abu Dhabi takeover, has called for changes to the club’s leadership following the verdict. [Reuters]
Could The Verdict Affect Other City Football Group Clubs?
The ruling concerns Manchester City, not every club owned by City Football Group.
However, the fallout has already reached other parts of the organization.
The Australian Professional Leagues said it would review the Premier League’s findings because City Football Group owns Melbourne City. The Australian club itself has not been accused of involvement in Manchester City’s financial breaches. [The Guardian]
What Happens Next In Manchester City’s 115 Charges Case?
There are now two major processes to watch.
First, Manchester City can appeal the guilty findings. The club has until October 2 to formally do so and has already announced its intention to challenge the ruling. [Premier League]
Second, the independent commission must determine the punishment. A separate confidential sanctions hearing will allow the Premier League and City to make arguments about the appropriate consequences. [Sky Sports]
The Premier League says it intends to move through the remaining process as quickly as possible.
Until that happens, the clearest summary of the case is:
- The financial breaches have now been officially proven by the independent commission.
- Manchester City denies the findings and intends to appeal.
- No punishment has yet been imposed.
- A separate hearing will decide the sanction.
- Points deductions, fines and other sporting sanctions remain possible, but no specific penalty should be treated as certain until the commission rules.
After years of investigations, hearings and speculation, the central question in Manchester City’s 115-charges saga has therefore changed. The issue is no longer whether the first commission found serious wrongdoing. It did.
The questions now are whether that verdict survives appeal — and what punishment Manchester City ultimately receives.
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