Manchester City has formally filed an appeal against an independent commission’s findings that declared the club guilty of serious financial regulation breaches. The Premier League club aims to overturn this ruling to avert potentially severe disciplinary actions. City confirmed that they submitted their comprehensive appeal on Thursday, October 1, 2026, challenging the commission’s opinion on the basis of material errors regarding law, fact, and principle.
The underlying investigation, which stretches back to 2018, concluded that the club committed widespread violations of financial rules between the 2009-2010 and 2017-2018 seasons. Additionally, the club was found guilty of failing to cooperate with investigators on three out of four specific charges. The Premier League previously alleged that City utilized deceptive commercial contracts to artificially boost revenue and understate expenses by more than 900 million pounds ($1.19bn) over a nearly ten-year period.
Key to the commission’s report was the funding of Abu Dhabi-based sponsorship deals. Investigators found that sponsors contributed only 119.25 million pounds ($158.4m) of the 949.94 million pounds ($1.26bn) documented in accounts, with the remainder allegedly covered by the Abu Dhabi United Group (ADUG)—a private firm owned by Mansour bin Zayed Al Nahyan, a member of the UAE’s ruling family. While City argued that the Abu Dhabi government assisted with funding from time to time and denied any ADUG involvement, the panel labeled this defense a fabrication designed to obscure the true source of capital. 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. Concluding it was “concocted well after the event” to disguise the source of the funding, the panel rejected that explanation by City as untrue.
In response to the ruling, Manchester City CEO Ferran Soriano maintained the club’s innocence in an internal staff video, characterizing the league’s case as resting upon a false accusation that the owner secretly funneled personal wealth into the club through sponsors. The club insists that a body of irrefutable evidence supports their position and confirms their innocence.
The appeal process will be overseen by an independent three-member board appointed by the chair of the league’s Judicial Panel. Although the hearing will proceed in private and will not constitute a full rehearing of the initial case, the board possesses the authority to uphold, dismiss, or modify the commission’s original ruling, including any associated sanctions. Potential penalties discussed by the league include fines, points deductions, suspensions, or, in an extreme scenario, expulsion from the competition. 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. It remains unclear whether sanctions would be announced before the appeal is heard and whether they would take effect immediately. A league representative told the Reuters news agency they could not discuss the process for confidentiality reasons.
According to Premier League regulations, a hearing is expected within 12 weeks of the appeal filing, with a final decision due 30 days following the conclusion of that hearing. The outcome of the appeal board is considered final, leaving little room for further challenge outside of specific arbitration pathways.
The case has drawn broader attention to the stability of the sport, with the Football Association (FA) issuing its first public reaction on Friday. Acknowledging that the commission’s decision carries major implications for the integrity of English football, the FA stated it is monitoring the situation closely and will take necessary action where appropriate. As the legal battle continues, Manchester City remains active in the current season, with a scheduled fixture against Liverpool on October 11. No team has ever been expelled from English football’s top flight. 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. On Friday, the Football Association (FA), the governing body of football in England, expressed concern that the scandal has affected the “integrity” of the game.
