STATUS: OFFICIAL — The independent commission decision has been published and Manchester City have confirmed their appeal. The case has not reached a final outcome and no sanction has been imposed.

The commission found Manchester City guilty of 114 breaches of Premier League financial rules. According to Reuters' report on the decision published on September 29, the commission upheld all charges tied to financial-rule breaches across nine seasons, from 2009-10 to 2017-18, plus three of four charges concerning failure to cooperate with the investigation.

The decision says commercial arrangements presented as sponsorships inflated revenue and artificially reduced costs by more than £900 million. That is the commission's finding, not an admission by the club.

Manchester City deny wrongdoing. On October 2, the club confirmed it had lodged a comprehensive appeal, arguing that the opinion contains material errors of law, principle and fact. The Premier League confirmed the appeal hearing will remain private and confidential until publication of the outcome is permitted.

The rules provide for a new three-member appeal board and a hearing that should take place within 12 weeks of filing. The board may allow or dismiss the appeal, or make another order it considers appropriate.

What remains unresolved: no fine, points deduction, expulsion or other sanction has been decided. Any headline presenting such a punishment as fact would be inaccurate at this stage. The appeal outcome is also unknown.

SOURCES: Reuters, September 29, 2026 — https://www.reuters.com/sports/soccer/man-city-found-guilty-all-charges-serious-financial-rule-breaches-premier-league-2026-09-29/ ; Associated Press, October 2, 2026 — https://apnews.com/article/man-city-charges-premier-league-appeal-fa-305a9d48b57458433efb578ed1a6103f