Manchester City has officially filed an appeal against an independent commission’s decision that found the club guilty of serious financial regulation breaches. By launching this challenge, the club aims to overturn a ruling that alleges it engaged in a decade-long scheme to misrepresent its finances. The Premier League contends that City utilized “sham” commercial contracts to artificially inflate revenue and understate costs by more than 900 million pounds, approximately $1.19 billion, between the 2009-2010 and 2017-2018 seasons.
Beyond the primary financial allegations, the commission found the club guilty of failing to cooperate with the league’s investigation on three of four charges. In a formal statement issued on Friday, Manchester City confirmed it lodged the comprehensive appeal at 7 p.m. on October 1, 2026. The club maintains that the commission’s opinion contains “clear material errors of law, principle and fact” and insists that a robust body of evidence supports its innocence regarding all accusations.
The dispute centers heavily on the origin of the club’s sponsorship funding. The commission’s report highlighted that while 949.94 million pounds ($1.26 billion) was stated in accounts, only 119.25 million pounds ($158.4 million) originated from Abu Dhabi sponsors. The remainder, totaling 830.69 million pounds ($1.1 billion), was allegedly paid by the Abu Dhabi United Group, the private vehicle of club owner Mansour bin Zayed Al Nahyan. Although the club argued these funds were supported by the Abu Dhabi government, the panel dismissed this claim as an untrue explanation “concocted well after the event.” City is likely to focus part of its appeal around the issue of how its Abu Dhabi-based sponsorship deals were funded. According to the commission found that sponsors in Abu Dhabi paid only 119.25 million pounds ($158.4m) of the 949.94 million pounds ($1.26bn), In club accounts with the remaining 830.69 million pounds ($1.1bn) being paid by the Abu Dhabi United Group (ADUG), the private company of Mansour bin Zayed Al Nahyan, which bought City in 2008.
In a private video addressed to staff, CEO Ferran Soriano reiterated the club’s stance, asserting that the entire case against them rests on the “false accusation” that the owner’s personal wealth was secretly injected into the club through sponsorships. The appeal process will be managed by an independent three-member board appointed by the chair of the league’s Judicial Panel. These proceedings will remain private, and the board will conduct a review of the commission’s findings rather than a full rehearing. The club has denied wrongdoing throughout the process. Allow it, refer the case back to the commission for further consideration, or alter any sanction or compensation order imposed, the board may dismiss the appeal. A league representative told the Reuters news agency they could not discuss the process for confidentiality reasons.
Under Premier League regulations, the hearing is expected to take place within 12 weeks, with a final decision due within 30 days of the hearing’s conclusion. The outcome will be final and binding, barring limited circumstances for subsequent arbitration. While potential penalties include fines, points deductions, or expulsion from the competition—a measure never before used in England’s top flight—it remains unclear if any sanctions will be applied before the appeal is resolved.
The Football Association (FA) has intervened publicly for the first time, expressing significant concern that the scandal impacts the “integrity” of the game. The governing body stated it is monitoring the situation closely and evaluating the implications of the commission’s findings, though it declined to provide further comment while proceedings continue. As the legal battle unfolds, Manchester City continues its domestic campaign, with the team scheduled to face Liverpool on October 11. The season will continue with leaders City looking for their sixth straight league win when they visit Liverpool on October 11, while the case remains unresolved. English FA makes first comments in case.
