The Premier League has declined to comment, saying the proceedings are confidential.

Manchester City have been found guilty of 114 of the 115 alleged breaches of the Premier League’s financial rules, according to reports by The Athletic and The Times.

The reported verdict marks a major development in the long-running case, which has involved allegations covering more than a decade. Manchester City are expected to appeal the findings.

The Premier League has declined to comment, saying the proceedings are confidential.

Manchester City, meanwhile, said the case had not yet been concluded and maintained that significant elements of the process remained outstanding.

“The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality,” the club said in a statement to British media.

The club also reiterated its position that it has respected due process and expected the Premier League to act as an independent and impartial regulator.

The reported findings have yet to result in any announced sporting or financial sanction.

Manchester City Financial Case

The Premier League referred Manchester City to an independent commission in February 2023 over alleged financial rule breaches covering the 2009-10 to 2022-23 seasons.

The club has consistently denied wrongdoing.

Among the allegations were claims that City failed to provide accurate financial information concerning revenue and operating costs between 2009-10 and 2017-18.

The Premier League also alleged breaches involving UEFA financial regulations, the league’s Profitability and Sustainability Rules, managerial remuneration and player payments.

The independent hearing began on September 16, 2024, and concluded on December 6 after nearly three months.

The case was heard by a three-member independent commission appointed through the Premier League Judicial Panel.

City Expected to Appeal Reported Verdict

Manchester City are expected to appeal the reported findings.

The club previously stated that it had acted on the basis that the Premier League board and executive would operate as an independent, impartial and fair-minded regulator.

The reported decision could now lead to further proceedings before any final sanctions are determined.

Potential penalties under the Premier League framework could include financial sanctions, points deductions or other sporting measures, depending on the findings and any subsequent appeal process.

The exact consequences, if any, cannot be determined until the process is formally concluded.

Manchester City UEFA Case

The current Premier League proceedings are separate from Manchester City’s previous case involving UEFA.

In 2020, UEFA imposed a two-year Champions League ban on City after finding that the club had overstated sponsorship revenue between 2012 and 2016.

City appealed to the Court of Arbitration for Sport, which overturned the Champions League ban.

Since Sheikh Mansour’s Abu Dhabi United Group acquired Manchester City in 2008, the club have established themselves among England’s most successful teams, winning multiple Premier League titles, FA Cups and League Cups as well as the Champions League.

Premier League Financial Rules Under Scrutiny

The Manchester City financial case has attracted significant attention because of its scale and the length of the period covered by the allegations.

Other Premier League clubs have previously received sporting sanctions for financial rule breaches.

Everton were deducted points during the 2023-24 season after separate breaches of the league’s Profitability and Sustainability Rules, while Nottingham Forest also received a points deduction in 2024.

The Manchester City case is considerably broader, with the alleged breaches spanning more than a decade.

The reported verdict could therefore become an important development in the Premier League’s approach to financial regulation and enforcement.

For now, Manchester City continue to dispute wrongdoing, while the Premier League has not publicly confirmed the reported findings.