Manchester City faced more than 100 charges from the Premier League on February 6, 2023, related to breaches of the competition’s rules. The outcome of an independent commission’s decision will have a significant impact on the Premier League, given their dominance in recent years.
The charges revolve around the financial fair play rules of the competition, with both sides disputing the details of each alleged breach. Internal emails from Manchester City, published by Der Spiegel, play a key role in the evidence against the club.
The Premier League collected additional evidence through the disclosure process, despite City’s consistent denial of any rule violations. The panel has completed the hearing, and a decision is expected before the end of the season.
Here is an overview of the charges against City, including failure to provide accurate financial information, failure to disclose player and manager payments, breaches of profit and sustainability rules, failure to comply with UEFA’s FFP regulations, and non-cooperation with Premier League investigations.
Fifty-four charges of failure to provide accurate financial information
The charges span nine seasons, with City accused of inaccuracies in various financial areas like revenue and operating costs. The issue centers on whether the club accurately reported their sponsorship revenue.
The CAS ruling on related parties and sponsorship deals between City and Abu Dhabi-owned entities is a critical part of the evidence.
In the UEFA case, City was initially found guilty of misreporting sponsorship income before being cleared by CAS. The Premier League’s decision is pending.
Fourteen charges of failure to provide accurate details for player and manager payments
The charges involve alleged payments to Mancini and Toure that were not properly disclosed. City denies any wrongdoing related to these payments.
Seven charges of breaching profit and sustainability rules
The charges cover three seasons, with City accused of multiple breaches in each season. The rules relate to accurate financial performance estimates, related party transactions, and allowable loss limits.
Five charges of failing to comply with UEFA’s FFP regulations
The charges span several seasons and center on breaking UEFA rules. City’s true financial numbers and compliance with maximum-allowable-loss restrictions are under scrutiny.
Thirty-five charges of failing to cooperate with Premier League investigations
The charges stem from alleged breaches of good faith during the investigation process. City’s cooperation with the Premier League has been questioned.
The panel is currently deliberating, and a verdict is expected before the end of the season. Both City and the Premier League have the right to appeal the decision.