Manchester City have appealed against a ruling that found them guilty of serious breaches of the Premier League’s financial regulations, in a move aimed at overturning the verdict and avoiding potentially severe sanctions.
The Premier League said on Tuesday that City had used “sham” commercial contracts in arrangements designed to inflate revenue and reduce reported costs by more than £900m (about R19.73bn) over almost 10 years.
An independent commission found the club guilty of all charges relating to financial-rule breaches across nine seasons, from 2009/10 to 2017/18. City were also found guilty of three of the four charges concerning a failure to co-operate with the league’s investigation.
The club has denied all wrongdoing throughout the case.
“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,” City said in a statement.
“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.”
The appeal will be considered by an independent three-member board appointed by the chair of the Premier League’s judicial panel.
“The club lodged the appeal to the chair of the judicial panel,” the Premier League said. “The independent appeal board hearing will remain private and confidential until publication of the outcome is permitted.”
Under the league’s rules, an appeal hearing should take place within 12 weeks of the appeal being submitted. The board must then issue its decision within 30 days of the hearing ending.
As with the original proceedings, the appeal hearing will be held in private. The board will examine the commission’s judgment rather than conduct a complete rehearing of the case.
It can reject the appeal, uphold it, send the case back to the commission for further consideration, or change any sanction or compensation order imposed.
The appeal board’s ruling will be final, apart from limited circumstances that could allow a later arbitration process. City would also have the separate right to appeal against any sanctions imposed.
Possible punishments discussed in relation to the case include substantial fines, points deductions and other sporting penalties. Relegation or the removal of titles have also been raised as potential outcomes, meaning the eventual ruling could have wide consequences for the Premier League.
It is not yet known whether sanctions will be announced before the appeal is heard, or whether any penalties would come into force immediately. A league representative told Reuters the process could not be discussed because of confidentiality requirements.
The case will continue while the 2026-27 season proceeds. Premier League leaders City are seeking a sixth consecutive league victory when they travel to Liverpool on October 11.
