Manchester City's 115 Charges Explained: The 2026 Verdict, Sanctions and Appeal

On 29 September 2026 the Premier League confirmed that an independent commission had found Manchester City guilty of all the substantive charges that the club broke the league's financial rules across nine seasons, 2009/10 to 2017/18, and of most of the charges that it failed to cooperate with the investigation. The league said the commission found 'sham' commercial arrangements had inflated City's revenue and cut its reported costs by more than £900 million. The case opened with 115 charges in February 2023. No punishment has been set yet. That will come at a separate private hearing, and City lodged an appeal on 1 October 2026. Sanctions under discussion range from fines and points deductions to relegation and the loss of titles.

What were the 115 charges?

The Premier League brought the charges in February 2023 after an investigation it opened in 2018, when Der Spiegel published documents from the 'Football Leaks' trove. Reported breakdowns of the 115 charges agree on five groups. There were 54 charges of failing to provide accurate financial information, covering revenue, sponsorship, related parties and operating costs, and 14 of failing to disclose full payments to managers and players, including Roberto Mancini's contract. Five related to UEFA financial fair play rules from 2013/14 to 2017/18, seven to the Premier League's profitability and sustainability rules from 2015/16 to 2017/18, and 35 to failures to cooperate with the inquiry between December 2018 and February 2023. This was not City's first financial fair play case. In 2020 UEFA banned the club from European competition for two years. The Court of Arbitration for Sport lifted the ban and cut the fine from €30 million to €10 million. Since 2008 the club has been owned by Sheikh Mansour of Abu Dhabi's ruling family, through Abu Dhabi United Group (ADUG).

How did the independent commission reach its verdict, and what did it find?

The case was not decided by the Premier League's executive. It went to an independent commission under the league's rules. The substantive hearing began in September 2024 and ran for 42 days, ending in December 2024, according to the law firm Mishcon de Reya. The commission said serious allegations needed 'strong, cogent evidence' and found that standard met on every charge except one of the cooperation charges. Its index of documents alone runs to 750 pages, Reuters reported. The 40-page summary published with the decision states the core findings. The full reasons have not yet been published. In the league's summary, City signed contracts with several commercial partners that misrepresented the real deals. Under a concealed funding scheme, sponsors paid only part of their fees and ADUG covered the rest. Further ADUG-funded arrangements let the club book lower operating costs, and the summary also describes a circular deal with Fordham, an entity that bought players' image rights. The commission found that City's accounts were inaccurate, that City hid its true finances from auditors and football regulators, and that honest accounting would have put the club substantially over both Premier League and UEFA spending limits. Three of the four groups of cooperation allegations were upheld. Premier League chief executive Richard Masters called it the most significant case in the league's history.

The figures do not all match. The verdict first leaked on 25 September through The Athletic and the BBC, which reported City guilty on '114 of 115' charges. The league's own statement is organised by category, not by individual charge count. Valuations of the scheme range from 'more than £900 million' (the league) to £921 million (NZZ), while The Independent wrote 'over £830m across eight seasons'. Continental outlets converted the figure to between €970 million and €1.05 billion. ESPN reported that City knew the outcome in July, before its summer transfer spending. Cupure could not verify that report independently.

What sanctions could City face, and how will the appeal work?

The commission has wide discretion over the punishment. Options mentioned by the league and by legal commentators include fines, points deductions, relegation and, much less likely, the stripping of titles. During the period covered by the charges City won three Premier League titles. Recent precedents are much smaller. Everton received a 10-point deduction for financial breaches, reduced to six on appeal, and Nottingham Forest lost four points. Leicester City were deducted six points this year, for breaches that partly date from their time in the top flight. Football finance expert Kieran Maguire told the BBC that any sanction would be 'significant'. The Guardian reported City could also owe the league up to £50 million in legal costs.

City filed its appeal at 19:00 on Thursday 1 October 2026, one day before the 2 October deadline. The club says the decision contains 'clear material errors of law, principle and fact' and is 'unsafe'. Under the league's rules, a three-member appeal board appointed by the chair of the Judicial Panel reviews the decision but does not rehear the case. The hearing should take place within 12 weeks, which means by 24 December 2026. It can last no more than five consecutive days, and the board must rule within 30 days, which points to late January 2027. City are expected to argue that these fast-track rules did not apply when the charges were brought in 2023, which could slow the timetable. Any sanction could be appealed separately. Sports lawyer Tom Keane of Brandsmiths told Reuters it would make sense to settle the appeal before holding a sanctions hearing.

How have City, rivals and the authorities reacted?

City said it was 'disappointed and surprised'. Chairman Khaldoon Al Mubarak told fans in an open letter that 'nothing has changed'. Chief executive Ferran Soriano called the case a 'Premier League conspiracy theory' resting on 'a single false accusation', in a staff video that Sky Sports obtained. Pep Guardiola wrote that 'we will get through this together', and Erling Haaland called for unity before the 11 October match at Liverpool. Etihad Airways, the club's main sponsor since 2009, rejected the findings and said it was seeking legal advice. On the other side, the BBC and The Independent reported that rival clubs were taking legal advice on compensation, with one estimate topping £200 million across four clubs. Manchester United were reported to be assessing their losses. Mauricio Pochettino spoke of an 'era of deception', LaLiga president Javier Tebas called for the strictest punishment, and former City chairman David Bernstein said City could not stay in the league if the appeal failed. Prime Minister Andy Burnham said no one was above the rules. Sports minister Lisa Nandy called the case extremely serious, and the FA said it had major implications for the integrity of the game.

What happens next?

Key dates: 6 February 2023, charges announced. 16 September 2024, hearing opens. December 2024, hearing closes. 25 September 2026, verdict leaks. 29 September 2026, league publishes findings. 1 October 2026, City appeal. By 24 December 2026, appeal hearing due under the fast-track rules. About late January 2027, appeal ruling due. The sanctions hearing is still undated. Mirror reports say the league will recommend a punishment to the panel 'in the next few weeks', while legal experts quoted by the Daily Mail expect City to be free to compete for this season's title. Other open questions are whether UEFA acts on the finding that its rules were broken, whether the EFL would follow through on any relegation, and whether rival clubs file compensation claims.