Published : 25 Sep 2026, 08:54 PM
Updated : 25 Sep 2026, 09:24 PM
Manchester City have been found guilty on 114 of the 115 charges relating to alleged breaches of the Premier League’s financial regulations, The Athletic’s David Ornstein reports.
The sanctions have not yet been decided, with all possibilities remaining on the table, and City are expected to appeal, the report said.
The Athletic cited sources briefed on the matter who spoke anonymously because they were not authorised to discuss the findings publicly.
City said the Premier League process remained ongoing and that “significant elements” were still to be completed.
“The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality,” a City spokesperson told The Athletic.
“As such Manchester City FC’s position remains consistent with the club’s statement of February 2023.”
The club added that it had respected due process for eight years on the understanding that the Premier League board and executive would act as an “independent, impartial and fair minded regulator, free from partisan influence”.
City said when the charges were announced in February 2023 that they were “surprised” and welcomed consideration of what they described as a “comprehensive body of irrefutable evidence” supporting their position.
The Premier League charged City following an investigation into alleged breaches between 2009 and 2018.
The investigation began after German magazine Der Spiegel published leaked financial documents relating to the club in November 2018.
City were accused by the Premier League of failing to provide accurate financial information and details of payments to players and coaches, as well as breaches of UEFA’s financial fair play regulations and the Premier League’s own Profitability and Sustainability Regulations (PSR).
The club have consistently denied the allegations.
Premier League chief executive Richard Masters said last month that the process had “taken longer than expected”, but insisted the league had to allow it to run its course.
City have won eight Premier League titles, four FA Cups, seven League Cups and one Champions League since Sheikh Mansour’s Abu Dhabi United Group acquired the club in 2008.
Three Premier League titles, two FA Cups, four League Cups and the Community Shield came during the period covered by the alleged breaches.
City were previously banned from UEFA competitions for two seasons and fined €30 million in 2020 following a separate case stemming from the Der Spiegel leaks.
The Court of Arbitration for Sport (CAS) overturned the ban five months later and reduced the fine to €10 million after finding that some alleged breaches were not established and others were time-barred. CAS nevertheless upheld the finding that City had failed to cooperate with UEFA’s investigation.
The Premier League case operates under different rules, and sanctions have not yet been announced.
The league’s disciplinary framework allows for penalties including fines, points deductions and, in the most serious circumstances, expulsion from the competition.
City currently sit top of the Premier League under Enzo Maresca after winning their opening five matches.