Charges found proven in September 2026, bar Charge 4(B). City denies wrongdoing and lodged an appeal on 1 October 2026. Sanction not yet decided.
Findings of the Premier League independent Commission (Section W) on the 10 charges. Select a charge to read it. The charges cover 130 alleged breaches, counted rule by season. See how the two counts relate
Of £949.94 million recorded as fees from Abu Dhabi sponsors over 9 seasons, the Commission found the sponsors paid £119.25 million and the club’s owner, ADUG, paid £830.69 million.
City lodges its appeal against the Commission's decision
City said it lodged its appeal on the evening of 1 October. The League confirmed the next day that an appeal had been lodged with the Chair of the Judicial Panel. City called the appeal comprehensive and said the decision contains errors of law, principle and fact; neither statement lists the findings it covers. A three-member Appeal Board hears the appeal in private, and the League said the outcome will be published when its rules permit.
The League published the Commission's redacted Core Decision. It found every charge proven except Charge 4(B). The Commission found that City ran a disguised funding scheme in which Abu Dhabi sponsors paid only part of their recorded fees and the club's owner paid the rest, overstating income by more than £830 million, and that the club exceeded both UEFA's and the League's spending limits once its accounts were restated. Sanction is to be decided at a separate hearing.
City and the Premier League settle the APT dispute
Both sides agreed to end the arbitration. City accepted that the current APT rules are valid and binding. The settlement did not affect the separate Commission case.
Associated Party Transaction rules arbitrationCopy link
Ruling
Tribunal rules the previous APT rules unenforceable
The tribunal decided the three unlawful aspects could not be separated from the rest, making the previous APT rules unenforceable as a whole. It made no finding on the amended rules, which the League said remained in force.
Premier League clubs approved new APT rules intended to fix the aspects the tribunal had found unlawful, including bringing shareholder loans into fair market value assessment.
Associated Party Transaction rules arbitrationCopy link
Ruling
Tribunal publishes its first award on the APT rules
In a challenge brought by City, an arbitration tribunal found three aspects of the League's Associated Party Transaction rules unlawful, including the exclusion of shareholder loans. The League said City's wider challenge had largely failed.
Premier League charges City and refers the case to an independent Commission
The League alleged more than 100 breaches of its rules: over the club's accounts and spending across 2009/10 to 2017/18, and over cooperation with its investigation from December 2018 up to the charges. City denied every charge and said the evidence supported its position.
CAS upheld City's appeal, finding some of UEFA's allegations not proven and others time-barred. It lifted the ban and set a €10 million fine for failing to cooperate with investigators.
UEFA Financial Fair Play case and CAS appealCopy link
Sanction
UEFA bans City from European competition for two seasons
UEFA found serious breaches of its spending rules and a failure to cooperate with investigators, and imposed a two-season ban and a €30 million fine. City called the investigation flawed and appealed to CAS.
UEFA Financial Fair Play case and CAS appealCopy link
2019
Ruling
CAS rejects City's bid to halt the UEFA case
City had appealed to the Court of Arbitration for Sport in May 2019 against the decision to refer its case, before UEFA had ruled on it. CAS found the appeal inadmissible, because UEFA's own process had not finished.
UEFA Financial Fair Play case and CAS appealCopy link
Investigation
UEFA investigator refers City for adjudication
The chief investigator of UEFA's financial control body finished his investigation and referred the case to its adjudicatory chamber. UEFA announced the referral the next day.
UEFA Financial Fair Play case and CAS appealCopy link
Investigation
UEFA opens a formal investigation
UEFA opened a formal investigation into whether City had broken its financial rules. City said it welcomed the chance to end the speculation and called the accusations false.
The German outlet published internal club documents from the Football Leaks cache, alleging that money from City's owner had been presented as sponsorship income. City did not dispute that the emails were authentic, declined to comment on material it said had been hacked and stripped of context, and described the reporting as an attempt to damage its reputation.
UEFA Financial Fair Play case and CAS appeal; Premier League v Manchester CityCopy link
2014
Settlement
City and UEFA sign a Financial Fair Play settlement
UEFA had questioned some of City's sponsorship agreements and whether the club met its break-even requirement. No findings were made. The two sides settled, with City accepting a fine, part of it suspended, and a reduced Champions League squad for 2014/15.
Every entry links to where it comes from. A primary document is a decision, award, rule or statement published by a regulator, a tribunal, a court or the club. A press report is journalism about one. Each source is labelled as one or the other, and the charge ledger cites primary documents only. Where the Internet Archive holds a copy that shows what is cited, the source links to that archived copy as well.
Findings
This record makes no findings of its own. Where something was found, the entry says who found it and links to the document. Wherever findings against the club appear, so do the club’s response and the state of any appeal.
Charges
The ledger follows the Commission’s own numbering of the charges, not the totals used in press coverage. Names removed from a published decision stay removed here; they are not filled in from other reporting.
Dates
A date is given to the day only where a source establishes the day. Otherwise it is given to the month.
Coverage
The latest coverage list is gathered automatically from news feeds. It is not part of the record and is not checked entry by entry.