Manchester City have lodged an appeal against the independent commission’s decision that the club committed serious financial rule breaches during nine seasons, marking the first formal step in its defence against the charges.
The Premier League confirmed that the commission found City guilty of every allegation relating to financial regulations and guilty of most of the charges concerning an alleged failure to co-operate with its investigation.
The club had until the end of Friday to submit its appeal. City confirmed that it had done so in a statement issued on Friday.
“Manchester City confirms that at 7pm on Thursday 1 October 2026, it submitted its comprehensive appeal against the decision of the Premier League Commission in relation to the Premier League disciplinary proceedings,” the club said.
It added: “The club’s settled position is that the decision contains, on several grounds, clear material errors of law, principle and fact, and that it is unsound.”
City said it remained convinced of its innocence and had evidence to support its position.
“The club is innocent of the charges brought against it by the Premier League and there is a comprehensive body of compelling evidence supporting all of our positions in this matter,” the statement continued.
“We will continue to respect due process, and are obliged to further limit what we can say until all proceedings have been concluded.”
Allegations cover nine seasons
The appeal was widely expected, given City’s consistent denial of all the alleged breaches since the Premier League brought the charges against the club three years ago.
The accusations relate to the period between 2009 and 2018.
According to the Premier League, the independent commission concluded that City had “inflated” revenues and reduced costs by more than £900m over nine seasons in order to appear compliant with financial regulations.
The commission also found that the club had submitted “incorrect accounts and concealed the true state of its financial affairs”, according to the Premier League’s account of the findings.
City have maintained that the charges are unfounded. Its latest statement repeated that position while declining to provide further detail because the legal process remains under way.
If the appeal is rejected, the club could face severe penalties. Possible sanctions include financial fines, a transfer ban and a points deduction.
There is also the possibility that City could be stripped of titles won during the period covered by the alleged breaches. The most serious potential punishment would be relegation through the levels of the English league system.
The appeal process will determine whether the commission’s findings stand, but City’s statement makes clear that the club continues to reject the ruling in full.
