Manchester City Found Guilty: The Story Behind the 115 Charges and What Happens Next

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Manchester City have been found guilty on 114 of the 115 charges brought against them by the Premier League bringing one of the longest-running and most consequential cases in English football history to a dramatic turning point.

The verdict, reported after an independent commission considered the case, comes more than three years after the Premier League formally charged City and almost eight years after the investigation began.

Manchester City are expected to appeal the findings, while the punishment has yet to be determined.

That means English football has reached one of the biggest moments in its history but the full consequences of the verdict could still take months or longer to become clear.

How did we get here?

The story began in November 2018, when German publication Der Spiegel published leaked documents concerning Manchester City's financial affairs.

The documents led to intense scrutiny of City's sponsorship arrangements and the club's financial reporting.The Premier League subsequently launched an investigation.

After years of investigation, the league referred City to an independent commission in February 2023, announcing more than 100 alleged breaches covering a period from the 2009/10 season through to 2017/18, alongside allegations concerning City's cooperation with the investigation from 2018 onwards.

City immediately rejected the allegations and maintained that the evidence supported their position. The club has consistently denied wrongdoing throughout the case.

The hearing eventually began in September 2024 and lasted 12 weeks, concluding in December 2024. Then came an extraordinary wait. The hearing had finished, but the verdict did not arrive publicly for almost another two years.

That delay became a major story in itself, with Premier League chief executive Richard Masters acknowledging in August 2026 that the process had taken longer than expected. Now, finally, the independent commission's findings have emerged.

So what exactly was Manchester City accused of?

This is where the famous "115 charges” figure can become confusing.

The allegations were divided into several broad categories.

1. Financial information — 54 charges

The largest group concerned allegations that City failed to provide accurate financial information giving a true and fair picture of the club's financial position.

This covered nine seasons from 2009/10 to 2017/18.

The Premier League specifically identified revenue, including sponsorship revenue, related-party transactions and operating costs as areas covered by the allegations.

In simple terms, the league alleged that the information supplied to it did not accurately represent City's finances.

This is arguably the most important part of the entire case because financial reporting sits at the centre of the Premier League's regulatory system.

2. Player and manager payments — 14 charges

The second major category concerned remuneration. The Premier League alleged that City failed to provide complete details of payments made to managers and players in relevant contracts.

The manager allegations covered seasons from 2009/10 to 2012/13, while the player allegations covered 2010/11 to 2015/16.

This is significant because the Premier League needs clubs to disclose the true financial commitments attached to their players and managers.

The allegation was therefore not simply that City spent money, but that the league was not given the full picture of how certain payments were structured.

3. UEFA financial regulations — 5 charges

Five allegations concerned City's compliance with UEFA regulations, including UEFA's Financial Fair Play and club licensing rules.

These allegations covered the period from 2013/14 through 2017/18.

This is particularly significant because UEFA's financial rules were designed to prevent clubs from spending substantially beyond their sustainable financial means.

City had previously faced UEFA scrutiny over financial matters, although that earlier case was separate from the Premier League proceedings.

4. Profitability and Sustainability Rules — 7 charges

The Premier League also alleged that City breached its own Profitability and Sustainability Rules, commonly known as PSR.

These allegations related to the 2015/16, 2016/17 and 2017/18 seasons. PSR is designed to prevent clubs from accumulating losses beyond permitted limits.

Again, the crucial issue is not simply how much City spent. It is whether the club's accounts and financial information complied with the rules governing sustainable losses and expenditure.

5. Failure to cooperate — 35 charges

The final category contained 35 allegations concerning City's cooperation with the Premier League's investigation.

These cover the period from December 2018 onwards* with the league alleging failures to provide documents and information and failures to assist the investigation as required under its rules.

This category is particularly important because it concerns the investigation itself rather than the original financial allegations. In other words, the case isn't solely about what City allegedly did between 2009 and 2018.

It also concerns what the Premier League says happened when it attempted to investigate those matters.

Why do people call it the “115 charges”?

The numbers surrounding the case have become confusing over time. The Premier League's original February 2023 announcement contained the allegations that became commonly known as the “115 charges”.

Some subsequent reporting has referred to 130 or 134 individual breaches* depending on how the individual rule breaches are counted and grouped.

That is why different reports can appear to give different numbers. For the purposes of the headline case, however, 115 is the figure that has become synonymous with the proceedings, and the latest reporting says City were found guilty on 114 of those 115 charges.

What does “guilty” actually mean here?

This isn't a criminal court case. Manchester City were referred to an independent Premier League commission, rather than a conventional criminal court.

The commission was appointed through the Premier League's independent judicial process.

The league's own 2023 statement specifically said the commission was independent of both the Premier League and its member clubs. That distinction matters.

The commission's findings concern alleged breaches of Premier League rules. They do not represent a criminal conviction. But sporting consequences can still be enormous.

What punishment could Manchester City face?

This is now the next huge question. There is no punishment announced yet.

Possible sanctions under the Premier League's disciplinary framework can include measures such as:

• Financial penalties
• Points deductions
• Compensation
• Restrictions or other sporting sanctions
• Suspension
• Expulsion from the competition

The severity and structure of any punishment will depend on the commission's eventual sanctions decision and the specific findings.

Could City be relegated?

Yes, relegation or even expulsion are among the potential sanctions being discussed, but that does not mean either outcome has been ordered.

There is currently no confirmed relegation punishment. The verdict establishes liability on the reported charges. The next stage is deciding what consequences follow from those findings.

Could Manchester City be stripped of Premier League titles?

This is one of the most explosive questions surrounding the case. City won multiple Premier League titles during the period covered by the allegations.

If sanctions were applied retrospectively, there could potentially be implications for historical league standings.

However, there has been no decision to strip Manchester City of any Premier League title.

That would depend on the eventual sanctions process and potentially the outcome of City's appeal. So claims that previous titles have already been removed would be premature.

Could City lose points in the current Premier League?

That is another possibility, but again, nothing has been decided.

A points deduction could theoretically be applied to a future season, while retrospective consequences have also been discussed in relation to potential sanctions. The exact mechanism would depend on the commission's eventual ruling.

The appeal could change everything

Manchester City have consistently rejected the allegations.

Following the latest reports, the club's position remains that the Premier League process is ongoing, with significant elements still to be completed and subject to confidentiality. City are widely expected to appeal an adverse finding.

That means today's development should not be viewed as the final chapter. The appeal process could challenge the findings themselves, the sanctions, or both.

Until that process is exhausted, the ultimate sporting consequences remain uncertain.

Why is this case so enormous?

Because this isn't simply a dispute about accounting. Manchester City became one of the dominant forces in English football during the period covered by the allegations.

Following Sheikh Mansour's 2008 takeover, City transformed from a club that had spent years outside English football's elite into a global powerhouse.

During the period covered by the Premier League allegations, City won:

• Multiple Premier League titles
• FA Cups
• League Cups
• Community Shields

The club subsequently went on to win the Champions League and complete an unprecedented period of domestic dominance.

That is why the case has always carried consequences beyond Manchester City themselves.

If the financial allegations are ultimately upheld through the full legal and sporting process, the questions will extend to how the Premier League's competitive history should be understood.

What does this mean for Pep Guardiola's era?

The timing makes the case even more significant.

Pep Guardiola is no longer Manchester City's manager after a decade at the club.

His reign produced one of the most successful periods in English football history, including multiple Premier League titles, domestic trophies and City's first Champions League. Enzo Maresca is now beginning a new era at the club.

But the financial case concerns an earlier period of City's history. The verdict therefore hangs over a legacy that was built long before Maresca arrived.

What happens now?

The immediate sequence is likely to be:

1. The formal verdict and findings are completed/published.

2. The commission determines the appropriate sanctions.

3. Manchester City appeal.

4. The appeal process determines whether the findings and/or sanctions stand, are changed or are overturned.

That means there is still a considerable amount of football and legal history to be written.

This is the biggest regulatory case in Premier League history.