In February 2023, the Premier League referred Manchester City Football Club to an independent commission over 115 alleged breaches of league financial regulations following a four-year investigation.
Manchester City has denied the charges. The charges represent formal allegations presented to an independent disciplinary body rather than established legal findings of wrongdoing.
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Summary of the 115 Alleged Charges
The 115 charges span five distinct categories, predominantly concerning events between 2009 and 2018, as well as an investigation cooperation period extending into 2023:
| Category | Count | Relevant Timeframe | Key Focus |
|---|---|---|---|
| Accurate Financial Information | 54 | 2009–10 to 2017–18 | Alleged failure to provide accurate financial information concerning club revenues, sponsorships, and operating costs. |
| Player & Manager Remuneration | 14 | 2009–10 to 2017–18 | Alleged failure to include full details of manager and player compensation agreements. |
| UEFA Regulations Compliance | 5 | 2013–14 to 2017–18 | Alleged failure to comply with UEFA Club Licensing and Financial Fair Play regulations. |
| Profitability & Sustainability (PSR) | 7 | 2015–16 to 2017–18 | Alleged breaches of Premier League Profitability and Sustainability rules. |
| Cooperation with Investigations | 35 | Dec 2018 to early 2023 | Alleged failure to assist and provide relevant documents to the Premier League in good faith. |
| Total Charges | 115 | 2009 to 2023 |
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Detailed Breakdown by Category
1. Accurate and Up-to-Date Financial Reporting (54 Charges)
The largest single bloc consists of 54 alleged breaches concerning the provision of accurate financial information, including information about club revenues, sponsorships, and operating costs.
These 54 charges cover nine consecutive seasons from the 2009–10 campaign through 2017–18.
2. Full Disclosure of Manager and Player Remuneration (14 Charges)
The Premier League brought 14 charges concerning the disclosure of manager and player compensation. The category includes allegations relating to manager remuneration, including references to former manager Roberto Mancini, and allegations concerning player contracts.
3. Compliance with UEFA Regulations (5 Charges)
Premier League rules obligate competing member clubs to abide by governing body requirements, including UEFA’s Club Licensing and Financial Fair Play (FFP) regulations.
The Premier League alleged 5 charges where Manchester City allegedly failed to adhere to UEFA regulations over a five-season window spanning 2013–14 to 2017–18.
4. Profitability and Sustainability Rules (7 Charges)
The Premier League alleged 7 breaches of its domestic Profitability and Sustainability Rules concerning the period from 2015–16 to 2017–18.
5. Cooperation with Premier League Investigations (35 Charges)
The final category encompasses 35 charges alleging that Manchester City failed to cooperate with and assist the Premier League in its inquiries between December 2018 and the referral in February 2023.
The allegations concern failures to provide relevant documents and information during the Premier League’s investigation.
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Timeline and Current Procedural Context
- December 2018: The Premier League formally opens an inquiry into Manchester City’s financial affairs.
- February 2023: Following the four-year investigation, the Premier League refers the 115 alleged breaches to an independent commission.
- Late 2024: Formal hearings before the independent commission conclude in December 2024, with the commission deliberating its findings.
Status of the Allegations
All 115 charges remain formal allegations until an independent commission rules on the evidence. Manchester City has denied the charges.