Manchester City have lodged an appeal against an independent commission’s finding that the club committed serious breaches of Premier League financial regulations.
The commission ruled that City arranged “sham” contracts with several commercial partners between 2009/10 and 2017/18 as part of a “disguised funding scheme”. It said the arrangements artificially increased the club’s revenue by £830m.
City said their appeal was submitted at 7pm on Thursday 1st October 2026. In a statement released on Friday, the club said the commission’s opinion contained “clear material errors, of law, principle and fact” and was “unsafe”.
“Manchester City Football Club can confirm that at 7pm on Thursday 1st October 2026 the club lodged its comprehensive appeal against the opinion of the Premier League Commission, in relation to the Premier League disciplinary matter,” the statement said.
“The club’s firm position is that, on multiple grounds, the opinion contains clear material errors, of law, principle and fact and is unsafe.
“The club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case.”
City added that they would continue to respect due process and were “necessarily restricted” in what they could say until all proceedings had concluded.
The club’s statement refers to a “Premier League Commission”, but the verdict was delivered by an independent commission.
Manchester City have consistently denied the allegations. Chief executive Ferran Soriano previously described the process as a “Premier League conspiracy theory” in a video message to players and staff.
The commission also criticised the length of the proceedings, saying it was “regrettable” that the decision had taken so long. The hearing took place between September and December 2024.
City challenge fairness of process
In a statement issued on Tuesday, City said they were “disappointed and surprised” by the commission’s opinion and again insisted that they were innocent of the Premier League’s accusations.
The club said it would be “relentless, and where necessary proactive, in any and all appropriate regulatory and legal forums” while pursuing the appeal options available to it.
City also argued that they 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.
The club said significant elements of the Premier League process remained incomplete and repeated that it could not comment further while future proceedings were under way.
Appeal could continue into 2027
Manchester City’s appeal could extend into 2027 if the club argues that the case should not be governed by Premier League rules introduced for the current season.
The new appeal regulations require this stage of the disciplinary process to be completed within 12 weeks, with the hearing limited to five days.
However, City’s lawyers could argue that the rules should not apply because the club was charged in 2023 and its hearing took place in 2024, before the accelerated appeals process was added to the Premier League Handbook.
A legal expert told Sky Sports News that City would have a strong case for making that argument. The new regulations were introduced to ensure clubs could, where possible, be punished during the same season as the relevant breaches.
