The development was reported on Friday, September 25, 2026, with The Athletic and The Times reporting that an independent commission had found the club guilty on all but one of the charges.
The reported verdict represents a major development in a case that has hung over Manchester City for several years.
However, the case is not yet over.
Sanctions have not been determined, while Manchester City are expected to appeal the reported findings.
Manchester City respond to reported verdict
Manchester City have maintained that the Premier League process remains ongoing and that significant elements of the case are still subject to confidentiality.
Responding to The Athletic, a Manchester City spokesperson said:
“Premier League process remains ongoing, with significant elements to be completed, subject to strict confidentiality.”
The club added:
“As such Manchester City FC’s position remains consistent with the club’s statement of February 2023.”
Manchester City also said:
“The club has diligently respected due process for eight years on the basis the Premier League board and executive would behave as an independent, impartial and fair minded regulator, free from partisan influence.”
The response underlines the club’s continued position that the process must be completed in accordance with due process.
What are the 115 Manchester City charges?
The Premier League referred Manchester City to an independent commission in February 2023 following a lengthy investigation into alleged financial rule breaches.
The allegations cover the period from the 2009/10 season to the 2017/18 season.
They include allegations that Manchester City failed to provide accurate financial information concerning the club’s revenue, player and manager remuneration and other financial matters.
The club was also accused of breaches relating to UEFA financial regulations and the Premier League’s profitability and sustainability rules.
Additional allegations concerned Manchester City’s cooperation with the Premier League’s investigation.
Manchester City have consistently denied the allegations.
What happens after the 114-charge verdict?
The most immediate question is now what sanctions, if any, will be imposed on Manchester City.
Reports indicate that sanctions have not yet been decided and that all possibilities remain open.
The club is also expected to appeal the findings, meaning the reported commission decision may not represent the final conclusion of the dispute.
This means supporters and rival clubs could still face a considerable wait before the case reaches its final stage.
Could Manchester City face a points deduction or relegation?
Potential sanctions have been widely discussed since the Premier League announced the charges in 2023.
The Premier League’s rules provide for a range of possible disciplinary measures, depending on the circumstances and findings.
However, Manchester City have not been handed a points deduction or relegation as a result of the reported verdict.
Any specific punishment should therefore not be presented as confirmed until the relevant decision is formally announced.
Why the appeal could be significant
An appeal would create another stage in the long-running dispute and could determine whether the reported findings are ultimately upheld, altered or otherwise dealt with under the applicable rules.
Manchester City have maintained that they have followed due process throughout the case.
The club's position in February 2023 was that it welcomed an independent commission's review and believed evidence existed to support its position.
Manchester City case enters a new chapter
The reported 114-of-115 verdict changes the central question surrounding the case.
For years, the focus was on whether the independent commission would find Manchester City guilty.
Now, attention is likely to shift to three questions: what sanctions will be imposed, will Manchester City appeal, and what will happen to the findings after the appeal process?
For Manchester City, the reported verdict is therefore not necessarily the final chapter.
The club is expected to challenge the decision, while the Premier League's next steps on sanctions remain awaited.
The long-running Manchester City financial case has reached a crucial stage — but its final outcome is still to be determined.
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