Manchester City have formally appealed an independent commission’s finding that the club breached Premier League financial rules, opening the next stage of a case that has been ongoing for more than three years.
Manchester City confirmed that it lodged its appeal with the chair of the Judicial Panel at 7pm UK time on Thursday, October 1, ahead of Friday’s deadline.
The appeal will be heard by an independent Appeal Board, with the proceedings remaining private and confidential until publication of the outcome is permitted.
The appeal follows last week’s ruling in which an independent commission found Manchester City guilty of serious financial-rule breaches covering the period from the 2009/10 to 2017/18 seasons.
The commission found that the club had used arrangements with commercial partners that artificially inflated revenues and reduced costs by more than £900 million.
The commission also found that City filed misstated accounts and concealed the true state of their finances from auditors and football regulators.
It further upheld three of four alleged breaches relating to the club’s failure to cooperate with the Premier League’s investigation.
Manchester City have consistently denied wrongdoing and rejected the commission’s findings.
The club has argued that the decision contains material errors of law, principle and fact and says it has evidence supporting its position.
The original Premier League charges were brought in February 2023 after an investigation into the club’s finances.
The case involved more than 100 alleged breaches and covered several seasons, with the commission’s hearing taking place between September and December 2024.
The appeal will now determine whether the commission’s findings are upheld, overturned or varied.
Under Premier League rules, an Appeal Board has the power to allow or dismiss an appeal or make another order, including varying the commission’s decision.
The question of sanctions is separate from the appeal. The Premier League has said a further hearing by the independent commission will address the consequences of the breaches, with possible sanctions under the rules including fines, points deductions and other sporting penalties.
No sporting sanction has yet been imposed on Manchester City as the appeal process gets under way.
The club therefore continues its season while the legal and regulatory proceedings remain unresolved.
The appeal is expected to become the next major stage of the long-running case, with its outcome determining whether the independent commission’s findings stand and allowing the separate sanctions process to proceed.
