Man City and the 115 charges - key questions answered

Man City and the 115 charges - key questions answered It has taken more than two years, but a judgement on the 115 charges levelled against Manchester City for alleged breaches of Premier League financial rules now appears to have been reached. Following a four‑year investigation, City were charged and the hearing got under way on 16 September 2024. BBC Sport has learned that a decision has been made, after The Athletic reported that City had been found guilty on most of the charges. We are not at the end of this process, however. Far from it. But what does this mean for City's titles? What about their Premier League status? Will there be an appeal? And how long will it be before this saga reaches a conclusion? What are the 115 charges? In February 2023, City were charged and referred to an independent committee over alleged breaches that were said to have taken place between 2009 and 2018. The charges – relating to Premier League financial rules – are: - 54 counts of failing to provide accurate financial information from 2009‑10 to 2017‑18. - 14 counts of failing to provide accurate details for player and manager payments from 2009‑10 to 2017‑18. - 5 counts of failing to comply with UEFA's rules, including financial fair play (FFP), from 2013‑14 to 2017‑18. - 7 counts of breaching Premier League profitability and sustainability (PSR) rules from 2015‑16 to 2017‑18. - 35 counts of failing to co‑operate with Premier League investigations from December 2018 to February 2023. City have always denied wrongdoing, and BBC Sport has been told they would appeal if found guilty. But what does that really mean? German newspaper Der Spiegel published leaked documents, including emails purportedly sent between senior City executives (some of whom remain at the City Football Group), across several seasons following the club's Abu Dhabi takeover in 2008. It alleged that the club had inflated sponsorship revenue from state‑owned airline Etihad and state‑controlled telecoms firm Etisalat by disguising direct funding from their holding company (Sheikh Mansour's Abu Dhabi United Group, or ADUG) as sponsorship income, channelling the funds through those companies' accounts. This, it was claimed, was a way to circumvent FFP rules introduced by UEFA in 2011 – and PSR brought in by the Premier League in 2012 – which limit clubs' permitted losses. Further allegations followed concerning misreporting of financial information centred on documents that purported to show concealed “off‑the‑books” payments to former manager Roberto Mancini via consultancy fees from an Abu Dhabi‑based firm. It is also alleged that the club gave players more money than was officially recorded in the accounts, so that actual spending exceeded the figures shown. City, which has always maintained that ADUG is simply a private equity fund rather than an arm of the state, declined to comment on Der Spiegel's revelations, saying the leaked emails were obtained illegally and constituted “an attempt to harm the club's reputation.” City, together with the companies involved, strongly denied breaking any financial rules. Nevertheless, that did not prevent UEFA and the Premier League from launching investigations as a result. What has been the timeline of the case? - November 2018: Football Leaks allegations surface, with Der Spiegel publishing claims that Manchester City breached financial fair play rules. - March 2019: UEFA launches a formal probe based on Der Spiegel's findings. - May 2019: City criticises the probe and initiates an appeal process. - November 2019: The Court of Arbitration for Sport (CAS) rules City's appeal inadmissible. - February 2020: UEFA announces a two‑year ban from European competitions for City and a €30 million fine. - July 2020: City's European ban is overturned after an appeal to CAS. - July 2021: City lose a jurisdictional ruling that allows the media to report that the Premier League continues to analyse the champions for alleged financial breaches. - April 2022: Der Spiegel publishes a new study claiming the Premier League has been investigating the club for three years, providing detailed allegations. - February 2023: The Premier League charges City with 115 financial breaches. - September 2024: The start of a 10‑week hearing between the Premier League and City on the 115 charges. - February 2025: City manager Pep Guardiola says the club expects to learn the verdict “within 1 month.” Guardiola leaves the Etihad at the end of the previous season. - September 2026: Reports emerge that a verdict has been reached, with sources telling the BBC that City have been found guilty of breaking the bulk of the charges. What punishment could Man City face? It was never expected that the verdict would come with the sanctions attached. We now await a formal ruling for the verdict to be made public by the independent panel. We do not know who sat on the panel that heard and ruled on the case; that information will only emerge when a written judgement is released. All options remain open to the disciplinary commission: - Points deduction (immediate or suspended). - Financial penalties (immediate or suspended). - Removal from the Premier League. Being removed from the Premier League would mean City lose their status and are relegated to a lower division from the end of the season. That could also occur via a points penalty so severe it would effectively amount to relegation. The Premier League declined to comment on the case when approached on Friday. City issued a statement that showed frustration at the leak of the verdict. It read: "The Premier League process remains ongoing, with important elements to be completed, and taxable to strict confidentiality." "As specified Manchester City FC's position remains consistent with the club's statement of February 2023." "The club has diligently respected due process for 8 years on the ground that the Premier League Board and Executive would behave as an independent, impartial and fair‑minded regulator, free from partisan influence." Will there be an appeal? How long would one take? An appeal from City is expected to be a formality. City's legal team is being led by Lord Pannick KC, who is reported to charge £5,