Manchester City have formally appealed an independent commission’s findings that the club breached Premier League financial regulations over a nine-season period, setting the stage for another major development in the long-running disciplinary case.
The club confirmed that it lodged a comprehensive appeal on Thursday, October 1, 2026, challenging the commission’s decision concerning alleged financial rule violations between the 2009/10 and 2017/18 seasons. City maintains that the ruling contains significant errors of law, principle and fact, and insists that evidence supports its position.
The appeal follows a decision published by the Premier League on September 29, in which an independent commission found the club guilty of charges relating to serious financial rule breaches and upheld most of the allegations concerning its cooperation with the league’s investigation.
According to the commission’s findings, Manchester City used commercial arrangements with sponsors that misrepresented the actual agreements between the parties. The commission concluded that these arrangements artificially increased the club’s reported revenue and reduced its recorded costs by more than £900 million over the period under review.
The findings also stated that the club submitted inaccurate financial information and breached spending rules imposed by the Premier League and UEFA. The commission further upheld three of four alleged breaches relating to City’s cooperation with the league’s investigation.
Manchester City has rejected the accusations and said it will pursue the available appeal process. The club has also indicated that it is restricted in what it can publicly discuss while the proceedings remain ongoing.
The appeal will be considered by an independent three-member Appeal Board appointed through the Premier League’s judicial system. The board will examine the grounds presented by the club and has the authority to dismiss the appeal, uphold it or make other appropriate orders, including changes to the commission’s decision.
The process is expected to involve a hearing followed by a written decision. The appeal outcome could determine whether the original findings remain in place or are changed through the review process.
The question of punishment remains separate from the appeal. The Premier League has said that sanctions for the established breaches will be addressed through a further process. Potential measures under the league’s rules include financial penalties, points deductions and other sporting sanctions, although no final punishment has been confirmed in this case.
The case follows a lengthy investigation that began in December 2018, with the Premier League formally issuing its complaint in February 2023. The independent commission subsequently conducted a 42-day hearing that concluded in December 2024.
The appeal is therefore a significant next stage in proceedings that have attracted sustained attention from football supporters, clubs and regulators. Until the appeal process is concluded and the remaining disciplinary matters are determined, the final consequences for Manchester City will remain uncertain.
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