Man City lodge appeal: Premier League club contest guilty verdict of independent commission

Manchester City have lodged their appeal against an independent commission finding them guilty of all charges related to serious breaches of Premier League financial rules.

City insist in their statement they are "innocent" and have described the judgement against them as "opinion" and claimed it "contains clear material errors, of law, principle and fact and is unsafe".

The independent commission found that between 2009/10 and 2017/18, Man City arranged "sham" contracts with a number of its commercial partners as part of a "disguised funding scheme" to artificially inflate the club's revenues by £830m.

• Man City charges verdict - latest news and live updates

The Premier League club had until Friday to appeal and confirmed they had done so in a statement just before midday.

In a statement 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 statement from Man City again erroneously refers to a Premier League commission. It is an independent commission.

City are a member of the Premier League and have signed up to the rules regarding disciplinary process.

The three-person tribunal took almost two years to write the judgement. The Premier League investigation started eight years ago and City were charged three-and-a-half years ago.

Later on Friday, the Premier League confirmed City's appeal had been lodged.

The statement added: "The club lodged the appeal to the Chair of the Judicial Panel.

"The independent Appeal Board hearing will remain private and confidential until publication of the outcome is permitted."

Analysis: How long will the appeal take?

Sky Sports News' Kaveh Solhekol:

"The appeal went in on Thursday at 7pm and so, according to the Premier League's rules, the appeal has to be done and dusted in 12 weeks from then, which takes us into the week before Christmas.

"The appeal can only last five days and those five days can only be in one block.

"The appeal panel, which has to be a different three-person panel from the original panel, would have 30 days to make up their minds and deliver their judgement. That would take you into the third week of January.

"Now that is the speeded-up timeline which has been introduced into the Premier League's rules this season.

"Now, Man City could argue that this speeded-up timeline should not apply in this case because this case has been going on for years and this new rule has only been introduced this season. That is something to look out for."

Details of Man City's appeal strategy explained

Latest from Sky Sports News' Lyall Thomas:

Manchester City are likely to argue as part of their appeal that the extra funding for their sponsorship deals came from the Abu Dhabi government rather than the club's owners, Sky Sports News understands.

City's lawyers argued during the 2024 hearing that the funding had come from the Abu Dhabi government, but this was rejected by the independent commission, which "concluded it was an explanation that the club had concocted well after the event in an attempt to conceal the realities of the Disguised Funding Scheme".

However, it is understood City are expected to continue contesting this argument.

Manchester City is majority owned by Sheikh Mansour bin Zayed Al Nahyan's Newton Investment and Development LLC. Sheikh Mansour is also a member of the ruling family of Abu Dhabi and he is the vice-president and deputy prime minister of the United Arab Emirates.

The separation of UAE state investment and those that are private from the Abu Dhabi royal family has long been a subject of debate and criticism.

What did the independent commission find?

• Manchester City arranged "sham" contracts with a number of its commercial partners as part of a "disguised funding scheme" to artificially inflate the club's revenues by £830m.
• The club filed accounts that concealed the true state of its finances.
• Manchester City were significantly in breach of both the Premier League's and UEFA's spending limits and broke "well over 100" Premier League regulations.
• Manchester City failed to co-operate and act in good faith towards the league during the investigation, with three out of four alleged breaches upheld and one charge not proven

The commission also said it was "regrettable" that a decision had taken so long to reach, with the hearing having taken place between September and December 2024.

City: Process was not impartial

Following the publication of the guilty verdict, a Manchester City statement released on Tuesday read: "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."

As above, Manchester City's statement erroneously refers to a Premier League commission. It is an independent commission.

Why Man City's appeal could drag into 2027

Latest from Sky Sports News' Kaveh Solhekol and Amar Mehta:

Manchester City's appeal could drag on into next year if they argue that the process should not be run according to Premier League rules which were introduced for this season.

City have filed their appeal and the new rules about appeals state that this part of the disciplinary process has to be concluded within 12 weeks and the appeal hearing can last no longer than five days.

City's lawyers could argue that they were charged in 2023 and a hearing was held in 2024 - when the rules about a speeded-up appeals process were not in the Premier League Handbook.

A legal expert told Sky Sports News Manchester City would have a strong case for arguing that the new rules should not apply in this case.

The new rules were introduced to ensure that clubs, where possible, were punished in the same season as relevant rule breaches.

(c) Sky Sports 2026: Man City lodge appeal: Premier League club contest guilty verdict of independent commission