Premier League financial rules · Man City 115 charges
Man City verdict: guilty on 114 of 115 charges. What happens next
What is confirmed and what is only reported
| Question | Where it stands |
|---|---|
| Guilty? | 114 of 115 charges proven, one not. Reported |
| Which charge failed? | Not reported. It will be in the written decision. |
| Punishment | Not decided |
| Written decision | Not published by the Premier League |
| Appeal | Expected. The BBC has been told City would appeal; the 14-day window opens once the decision is published. |
What Manchester City and the Premier League have said
The Premier League declined to comment, saying the process is confidential. Manchester City did not deny the reports. In a statement on 25 September 2026 the club said: "The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality," adding that its position was unchanged from its February 2023 statement, which denied all the allegations.
The next day chairman Khaldoon Al Mubarak wrote an open letter to supporters: "The Premier League process still has a long way to run, and our confidence and intent in proving the Club's innocence is just as strong as when this began."
Sources: beIN Sports, 25 Sep 2026 (citing The Athletic and Reuters), AFP via Courthouse News, Al Jazeera, 26 Sep 2026, Sky Sports, 26 Sep 2026, LADbible, 26 Sep 2026 (chairman's letter).
What the 115 charges are
On 6 February 2023 the Premier League referred Manchester City to an independent commission under Rule W.82.1 (the 2022/23 rule number). The referral lists 115 numbered alleged breaches spanning nine seasons, 2009/10 to 2017/18, plus an allegation of failing to cooperate with the League's investigation between December 2018 and February 2023. City deny all wrongdoing.
- Inaccurate financial information, incl. sponsorship revenue (2009–18) 54
- Manager and player remuneration disclosure (2009–18) 14
- UEFA FFP cooperation (2013/14–2017/18) 5
- Profitability and Sustainability Rules (2015/16–2017/18) 7
- Failure to cooperate with the investigation (2018–23) 35
The core allegation is that owner funding was disguised as sponsorship income, which would have inflated revenue and so flattered City's position under the loss-based rules of the time. The "130 charges" figure sometimes quoted is press analysis counting the underlying rule breaches inside the 115 bullet points; it is not an official Premier League recount. Sources: ESPN, Sky Sports, theesk.org.
Timeline: from charge to verdict
- Premier League refers City to an independent commission6 Feb 2023
- Hearing opens at the International Dispute Resolution Centre, London16 Sep 2024
- Hearing closes6 Dec 2024
- Separate Associated Party Transaction dispute settled8 Sep 2025
- Richard Masters: verdict "has taken longer than expected"18 Aug 2026
- Guilty on 114 of 115 charges reported (The Athletic, then Reuters, BBC, AFP)25 Sep 2026
- Khaldoon Al Mubarak's open letter: process "has a long way to run"26 Sep 2026
- Decision published by the Premier LeagueAwaited
- Sanction decidedAwaited
- 14-day appeal window closesNot yet known
The three-person commission was appointed by Murray Rosen KC, chair of the Premier League's judicial panel; its members' identities are confidential. The reported decision came more than 21 months after the hearing closed. theesk.org's April 2026 analysis expected a liability decision first, then a separate sanction phase, then any appeal, a sequence that is likely to run well into the 2026/27 season.
Sources: Flashscore (hearing dates), ESPN, 17 Aug 2026, Sky Sports, 18 Aug 2026, Malay Mail, 14 Aug 2025.
What punishment could Man City get?
The Premier League Rules (Section W; Rule W.64 in the 2026/27 edition) give a commission a wide menu: a reprimand, an unlimited fine, a points deduction (including from a prior season), transfer or player-registration bans, and expulsion from the League. The Nottingham Forest commission confirmed in 2024 that expulsion is genuinely on the table for major breaches, not a theoretical option. There is no tariff: under the old PSR regime a commission weighs the case and decides.
| Club | Breach | Deduction | On appeal |
|---|---|---|---|
| Everton (Nov 2023) | PSR, one period | 10 pts | Cut to 6 (Feb 2024) |
| Nottingham Forest (Mar 2024) | £34.5m over a £61m limit | 4 pts | Dismissed (May 2024) |
| Leicester City | £20.8m over | 6 pts | Upheld (Apr 2026) |
| Manchester City | 115 charges, 2009/10–2017/18 | Not decided | 114/115 reported |
Each precedent concerned a single PSR breach in a single assessment period. The City case spans nine seasons and five categories of alleged breach, so none of these deductions is a reliable guide to what the commission might impose. Every Premier League case compared, including Chelsea's record fine → Sources: Norton Rose Fulbright (sanction powers), Goal (expulsion confirmed available).
Can Man City appeal?
Either party may appeal within 14 days of the decision to a fresh three-person Appeal Board. The whole process is an arbitration under the Arbitration Act 1996, which closes most of the doors a losing party might otherwise try: a court challenge is available only on jurisdiction (section 67) or serious irregularity (section 68), the section 69 point-of-law appeal is waived under Premier League Rule X.38, and there is no route to the Court of Arbitration for Sport. The Appeal Board's decision is, in practice, final.
- Liability decision Reported, not published
- Sanction phase Not yet decided
- Appeal deadline (14 days) Not yet known
The separate Associated Party Transaction dispute is not part of this case. It was settled on 8 September 2025, with City accepting that the current APT rules are valid and binding (Premier League statement).
Why none of this touches SCR
The seven PSR charges (Rules E.52–E.60) cover 2015/16 to 2017/18 under the old £105m three-year loss regime. Nothing in the charge sheet concerns the Squad Cost Ratio, which only became the binding rule in 2026/27. The two regimes also punish differently, and the difference is the whole point of SCR.
Under PSR, a breach goes to a commission, which weighs the case and picks a sanction from the Section W menu. Everton's 10 became 6; Forest got 4 for a larger overspend; Leicester got 6. The outcome depends on the panel.
Under SCR, a spend breach is handled mechanically. Squad cost is measured against 85% of adjusted football revenue — the Green Threshold. Between 85% and the Red Threshold (115% in 2026/27, ratcheting club-by-club via the Feedback Loop from 2027/28) a per-point levy applies from 2027/28. Beyond the Red Threshold the deduction is fixed: six points, plus one for every £6.5m over. No commission decides the number.
Any 115-charges sanction therefore comes from the commission under Rule W, not from the SCR tariff, and it does not change City's SCR headroom. A points deduction would still come off their league total like any other. On this site's estimates they are currently green under SCR; see their club page for the figures rather than this page. PSR vs SCR, side by side →
Frequently asked questions
Have Man City been found guilty of the 115 charges?
According to reports, yes. On 25 September 2026 The Athletic reported that the independent commission had found Manchester City guilty on 114 of 115 charges, and Reuters, the BBC and AFP followed. As of 27 September 2026 the Premier League had not published the decision and declined to comment, citing confidentiality. City did not deny the reports, saying the process "remains ongoing, with significant elements to be completed". No sanction has been decided.
Which charge were Man City cleared of?
No outlet has reported which of the 115 charges was not proven. The charges fall into five groups: 54 of failing to provide accurate financial information, 14 on manager and player remuneration, 5 on UEFA rules, 7 on Profitability and Sustainability Rules and 35 of failing to cooperate with the investigation. The written decision will show which one failed when it is published.
What punishment will Man City get?
No sanction has been decided. Under its Section W powers (Rule W.64 in the 2026/27 rulebook) a commission can issue a reprimand, an unlimited fine, a points deduction (including from a prior season), transfer or registration bans, or expulsion from the League. Precedents for single PSR breaches are Everton (10 points, cut to 6 on appeal), Nottingham Forest (4 points) and Leicester City (6 points), but the City case is far larger in scope and none of them maps onto it directly.
Will Man City be relegated or stripped of titles?
Neither has been decided. Expulsion from the Premier League is on the list of sanctions available to the commission, and the Nottingham Forest commission confirmed in 2024 that it is a real option for major breaches, not a theoretical one. Whether past titles could be affected has not been addressed by the Premier League or the reported verdict. This page makes no prediction.
When will Man City's punishment be announced?
There is no announced date. The Premier League has not yet published the commission's decision, the sanction has not been decided, and City say the process has "significant elements to be completed". Either side then has 14 days from the date of the decision to appeal. The Premier League has said it does not control the timing.
Can Manchester City appeal the verdict?
Yes. Either party may appeal within 14 days of the decision to a fresh three-person Appeal Board, and the BBC has been told City would appeal. The process is an arbitration under the Arbitration Act 1996: a court challenge is only possible on jurisdiction (s.67) or serious irregularity (s.68), the point-of-law appeal (s.69) is waived under Rule X.38, and there is no route to CAS. The Appeal Board's decision is effectively final.
Does the case affect Manchester City's SCR position?
Nothing in the charge sheet concerns the Squad Cost Ratio. The seven PSR charges cover 2015/16 to 2017/18 under the old £105m three-year loss regime. Any sanction comes from the commission under Rule W, not from the SCR tariff, and does not change Manchester City's SCR headroom for 2026/27. A points deduction would, however, apply to the league table this season or a later one.