Manchester City have formally lodged their appeal against the independent commission verdict that found the club guilty of serious breaches of Premier League financial regulations.
City confirmed the appeal was submitted at 7pm on Thursday, October 1, 2026, as the long-running disciplinary case enters its next major stage.
The independent commission ruled that Manchester City had breached multiple Premier League regulations after finding that the club arranged “sham” contracts with several commercial partners between the 2009/10 and 2017/18 seasons.
According to the commission, the arrangements formed part of what it described as a “disguised funding scheme” designed to artificially increase the club’s reported revenues by £830m.
Manchester City have consistently denied wrongdoing throughout the investigation and have now challenged the commission’s findings on legal, factual and procedural grounds.
In a statement released on Friday, the club said: “Manchester City Football Club can confirm that at 7pm on Thursday 1st October 2026 the club lodged its comprehensive appeal against the opinion of the Premier League Commission, in relation to the Premier League disciplinary matter.
“The club’s firm position is that, on multiple grounds, the opinion contains clear material errors, of law, principle and fact and is unsafe.
“The club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case.
“We will continue to respect due process and are necessarily restricted in what we can say further until all proceedings are complete.”
The commission is independent, despite Manchester City’s statement referring to it as a Premier League commission.
The verdict covers allegations dating back more than a decade and represents another significant development in a case that began when the Premier League charged City with more than 100 alleged rule breaches in February 2023.
The independent commission found that City had used contracts with commercial partners to inflate revenues, while also ruling that the club’s accounts did not accurately reflect the true state of its finances.
It further concluded that Manchester City were significantly in breach of Premier League and UEFA spending regulations and had broken well over 100 Premier League rules.
On the separate allegations concerning cooperation with the Premier League’s investigation, three out of four alleged breaches were upheld, while one charge was not proven.
The commission also criticised the length of the proceedings, describing the delay in reaching its decision as “regrettable”. The hearing itself took place between September and December 2024.
City, however, remain adamant that the process produced an unsafe outcome.
Earlier, the club said: “Manchester City FC is both disappointed and surprised by the opinion of the Premier League commission, that has been published today.
“The club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case. The club will therefore be relentless, and where necessary proactive, in any and all appropriate regulatory and legal forums.
“The Premier League process remains ongoing, with significant elements uncompleted. Manchester City FC will now pursue the appeal avenues open to it, on the basis that the opinion contains clear material errors, of law, principle and fact, and is unsafe.
“The club has diligently respected due process for eight years on the basis that the Premier League board and executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence.
“The club is obviously restricted in what it can say further until all future proceedings are complete.”
The appeal could now become another lengthy chapter in the Manchester City financial case.
Under Premier League rules introduced for the 2026/27 season, appeals are expected to be completed within 12 weeks, while an appeal hearing can last no more than five days.
However, City’s legal team could challenge the application of those rules because the club was charged in 2023 and its original hearing took place in 2024, before the accelerated appeal process was introduced.
A legal expert cited by Sky Sports News suggested City could have a strong argument over whether the new rules should apply to a case that began before they came into force.
The Premier League introduced the accelerated process to ensure clubs can, where possible, face sanctions during the season in which relevant breaches occurred.
For Manchester City, however, the immediate focus is now on overturning the commission’s findings as the club’s long-running legal battle with the Premier League moves into its appeal phase.

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