Manchester City have formally appealed an independent commission’s finding that the club breached Premier League financial rules, opening the next stage of a case that has been ongoing for several years.
The club confirmed that it lodged its comprehensive appeal at 7pm on Thursday, October 1, ahead of the Premier League’s October 2 deadline. City said it remains convinced that the commission’s judgment contains “clear material errors” of law, principle and fact.
The independent commission found Manchester City guilty of serious financial-rule breaches covering nine seasons, from 2009/10 to 2017/18. It also upheld three of four alleged breaches relating to the club’s cooperation with the Premier League’s investigation.
According to the commission’s findings, City used what it described as “sham” commercial agreements and filed accounts that did not accurately reflect the club’s financial position. The commission also concluded that the club had breached Premier League and UEFA spending limits during the period under investigation.
Manchester City strongly disputes the findings. In its appeal statement, the club said it was “innocent of the accusations” and claimed it had substantial evidence supporting its position. City also said it would respect the legal process while limiting further public comments until the proceedings are completed.
The appeal will be considered by an independent Appeal Board appointed through the Premier League’s Judicial Panel. The Premier League confirmed that the appeal hearing will be conducted privately and confidentially until publication of the outcome is permitted.
The original commission took almost two years to produce its judgment after a hearing that took place between September and December 2024. Under the Premier League’s current rules, the appeal process is expected to move relatively quickly, although questions remain over whether the new timetable will apply fully to a case that began before the rules were introduced.
The consequences of the case will be considered separately. The Premier League has said a further hearing will deal with sanctions now that the charges have been proved, while the appeal process remains ongoing.
The Football Association is also monitoring the case. It said the independent commission’s decision has implications for the integrity of English football and that it will consider whether further action is appropriate after the Premier League proceedings are completed.
For now, Manchester City’s appeal means the commission’s findings remain subject to further legal review. The final outcome, including any potential sanctions, will depend on the appeal process and subsequent proceedings.