What Are the 115 Premier League Charges Facing Manchester City — and What Could Happen Next?

Jan 31, 2026 - 23:00

Quick summary:-Manchester City is facing 115 charges brought by the Premier League relating to alleged breaches of Financial Fair Play and financial reporting rules between 2009 and 2018, as well as alleged failures to cooperate with subsequent investigations. The club denies all wrongdoing and says it has “irrefutable evidence” to support its defence. An independent commission will rule on the case following confidential hearings.

What Is Manchester City Accused Of?

The Premier League alleges that Manchester City committed 115 breaches of league rules over a nine-year period. The charges fall into four broad categories, all of which Manchester City disputes.

1. Alleged inaccuracies in financial reporting (2009–2018)

The league claims that City failed to provide accurate financial information relating to revenue, sponsorship income, and operating costs. Central to this allegation is whether certain sponsorship arrangements — including deals linked to Abu Dhabi-based entities — reflected fair market value or involved undisclosed owner funding.

Under Financial Fair Play rules, clubs may spend money generated through legitimate commercial revenue but face restrictions on direct owner financing. The Premier League alleges City breached these principles. City says its accounts were accurate, independently audited, and fully compliant.

2. Alleged misreporting of player and manager remuneration (2009–2016)

Some charges relate to whether City accurately disclosed total payments made to players and managers during this period. The league alleges that certain compensation arrangements were not fully reflected in submissions to regulators.

City has said that all remuneration was properly disclosed and that allegations rely on misinterpretations of historic documentation.

3. Alleged breaches of UEFA Financial Fair Play rules (2012–2016)

The Premier League charges overlap with issues previously examined by UEFA, which imposed a two-year European ban in 2020 before the decision was overturned by the Court of Arbitration for Sport (CAS).

The Premier League proceedings are separate and domestic, with a different evidentiary standard and rulebook. City argues that CAS’s ruling supports its position that allegations have been overstated.

4. Alleged failure to cooperate with investigations (2018–2023)

The final group of charges concerns claims that City failed to fully cooperate with Premier League inquiries by delaying or withholding information. City disputes these claims and says it engaged constructively throughout the process.

Where Did the Allegations Originate?

Much of the scrutiny surrounding City’s finances began following the publication of leaked documents by Der Spiegel in 2018 as part of the Football Leaks investigation. The materials included emails and internal communications allegedly related to sponsorship structures and financial arrangements.

Manchester City has consistently questioned the authenticity, context, and interpretation of those documents, arguing that selectively quoted emails do not reflect implemented arrangements or actual accounting practices.

The Premier League’s decision to proceed with formal charges indicates that investigators believe there is a case to answer, but no findings have yet been made.

What Sanctions Are Possible — in Theory?

If the independent commission were to uphold some or all of the charges, Premier League rules allow for a wide range of sanctions. These include:

Financial penalties
Points deductions
Restrictions on squad registration
In extreme cases, relegation

The league has never stripped titles, and there is no precedent in English football for retroactively altering championship outcomes. Any discussion of titles being vacated or reassigned remains speculative.

City has emphasised that sanctions are hypothetical and that it expects to be cleared.

Could There Be Wider Consequences for English Football?

The case is widely seen as a defining test of Financial Fair Play enforcement in England.

If the charges are upheld, it would reinforce the Premier League’s ability to regulate club finances and deter aggressive financial structuring.
If City is largely cleared, it may prompt calls to reform FFP rules, particularly around sponsorship valuation and related-party transactions.

Either outcome could influence how elite football clubs across Europe structure ownership, investment, and commercial partnerships.

What About Pep Guardiola and Sporting Success?

Pep Guardiola has not been accused of any wrongdoing. The proceedings focus on financial governance, not coaching or sporting conduct.

Nonetheless, the case has sparked debate about how financial regulation intersects with competitive success. City maintains that its achievements are the result of effective management, coaching excellence, and long-term investment — not rule-breaking.

What Happens Next?

Hearings before the independent commission are expected to take place behind closed doors
Proceedings are likely to last several months
A decision is not expected until 2025
Appeals are possible regardless of outcome

Until a ruling is delivered, Manchester City remains presumed compliant under the rules, and all allegations remain unproven.

Key Takeaways

Manchester City faces 115 Premier League charges relating to alleged financial rule breaches between 2009 and 2018
The club denies all allegations and says it will vigorously defend its position
Possible sanctions range widely, but outcomes remain uncertain and speculative
The case is a landmark moment for Financial Fair Play enforcement in England
No conclusions should be drawn until the independent commission delivers its findings