Manchester City 115 Charges Explained: What the Premier League Found and What Happens Next

Manchester City’s long-running Premier League financial case has entered a new and potentially decisive stage after an independent commission found the club guilty of serious breaches of the competition’s financial rules.

The case, which dates back to an investigation launched in 2018, concerns Manchester City’s financial reporting, sponsorship arrangements, spending limits and cooperation with the Premier League.

However, the story is not over.

Manchester City lodged an appeal against the commission’s decision on 1 October 2026, meaning the findings remain subject to the appeal process. The Premier League has confirmed that the appeal will be heard privately by an independent Appeal Board.

So, what exactly are the famous “115 charges”, what did the commission find and what could happen next?

What are the 115 charges against Manchester City?

The Premier League formally referred a series of alleged rule breaches involving Manchester City to an independent commission in February 2023.

The allegations covered several seasons between 2009/10 and 2017/18 and included claims that the club had failed to provide accurate financial information to the Premier League.

The original case also involved issues relating to sponsorship revenue, related-party transactions, operating costs, UEFA financial rules and the club's cooperation with the Premier League investigation.

This is why the case became commonly known as the “115 charges”.

It is important, however, not to treat every charge as a separate allegation of exactly the same conduct. The case contained different categories of alleged breaches covering different seasons and different Premier League rules.

What did the independent commission find?

According to the Premier League's published summary of the commission's findings, Manchester City was found guilty of serious financial-rule breaches covering the nine-season period from 2009/10 to 2017/18.

The commission found that the club had used commercial arrangements that did not accurately reflect the true agreements between the parties.

The Premier League describes some of these arrangements as “sham” contracts. It said the arrangements artificially increased reported revenue and reduced reported costs.

The commission also found that Manchester City had submitted misstated accounts and had failed to accurately disclose the true state of its finances to auditors and football regulators.

Those findings are significant because Premier League financial rules are designed to prevent clubs from gaining an advantage by spending beyond permitted limits.

How much money was involved?

The commission's findings concerned a very large amount of financial reporting.

The Premier League said that, if the relevant commercial agreements had been reported accurately, Manchester City would have been in breach of both Premier League and UEFA spending limits by a substantial amount.

Sky Sports reported that the commission found the disputed sponsorship arrangements had artificially inflated Manchester City's revenues by about £830 million over the relevant period.

The figure should not be confused with a claim that Manchester City simply received £830 million in illegal payments. The issue concerns how sponsorship and related financial arrangements were structured and reported.

What about the accusation that Manchester City did not cooperate?

The financial allegations were not the only part of the case.

The Premier League also accused Manchester City of failing to cooperate fully with its investigation.

The independent commission upheld three of the four alleged breaches relating to the club's cooperation and duties towards the Premier League.

The Premier League says the commission concluded that City had made concerted efforts to stop or frustrate the investigation.

Manchester City disputes the findings and has challenged the commission's decision through the appeal process.

Why did the case take so long?

The investigation began in December 2018, while the Premier League formally referred its complaint to an independent commission in February 2023.

The commission's hearing lasted 42 days and concluded in December 2024.

The delay in producing the final decision was partly connected to the enormous amount of evidence involved. The Premier League said the commission had approximately 7,000 pages of witness and expert transcripts, alongside extensive written submissions from both sides.

That helps explain why the case remained unresolved for years.

Has Manchester City admitted wrongdoing?

No.

Manchester City has consistently disputed the allegations.

Following the commission's decision, the club lodged a comprehensive appeal. City has argued that the commission's findings contain material errors of law, principle and fact.

The appeal therefore matters enormously because the independent commission's decision is not necessarily the final outcome of the entire disciplinary process.

What punishment could Manchester City face?

This is one of the biggest unanswered questions.

The Premier League has confirmed that sanctions will be considered separately from the findings.

Under the Premier League's disciplinary framework, the possible sanctions include fines, points deductions and other sporting sanctions.

Because Manchester City has appealed, however, it would be premature to state that the club will definitely receive a points deduction, relegation or any other particular punishment.

The final outcome depends on the appeal process and any subsequent sanction decision.

Could Manchester City be relegated?

Relegation has been widely discussed as a possible consequence of the case, but it should not be presented as a confirmed punishment.

The Premier League has not announced that Manchester City will be relegated.

At this stage, the confirmed position is that an independent commission found the club guilty of serious financial breaches, City has appealed, and the disciplinary process remains ongoing.

What happens next?

The next major stage is Manchester City's appeal.

The Premier League has confirmed that the appeal will be heard by an independent Appeal Board and that the proceedings will remain private until publication of the outcome is permitted.

The Appeal Board has broad powers under the Premier League's rules. It can allow or dismiss an appeal and can also vary the commission's decision.

That means several things remain possible.

The original findings could be upheld, some findings could be changed, or the appeal could produce another outcome under the rules.

Only after the relevant disciplinary process is completed will supporters know the final consequences for Manchester City.

Why does the case matter to English football?

The Manchester City case is important because financial regulations are intended to create a framework in which clubs compete under common financial rules.

If a club is found to have significantly misreported revenue or costs, the consequences go beyond accounting.

Financial rules can affect how much clubs are able to spend on players, wages and other football operations.

That is why the Premier League described the case as its most significant disciplinary case to date.

For Manchester City supporters, rival clubs and football fans generally, the eventual appeal decision could therefore have consequences extending beyond one club.

Manchester City 115 charges: the simple version

For readers who have struggled to follow the case, the story can be reduced to five points:

1. The Premier League investigated Manchester City.

The investigation began in 2018 and eventually resulted in a formal complaint in 2023.

1. The allegations covered several seasons.

The case focused heavily on the period between 2009/10 and 2017/18.

1. An independent commission found serious breaches.

The commission found City guilty of the financial-rule breaches described in the Premier League's published findings, as well as three of four alleged cooperation breaches.

1. Manchester City appealed.

City lodged its appeal on 1 October 2026.

1. The final punishment has not been decided.

The Premier League says sanctions will be dealt with separately, while the appeal process is ongoing.

What should fans watch for now?

The most important development will be the outcome of Manchester City's appeal.

Until that process is completed, headlines predicting a specific points deduction, relegation or other punishment should be treated cautiously.

The facts currently established are that an independent commission ruled against Manchester City on serious financial-rule breaches, the club disputes those findings and has appealed, and the disciplinary process has not yet reached its final conclusion.

For football supporters, the next chapter could therefore be just as important as the verdict itself.