# What happened
On Tuesday the Premier League published the results of an independent commission that found Manchester City guilty of 114 breaches of Premier League financial rules covering seasons 2009/10 to 2017/18. That announcement included an assessment that certain commercial deals were a disguised funding scheme valued at over 30m (the article cites a figure of 830m for the scheme ).
Manchester City had a deadline of Friday 2 October 2026 to decide whether to appeal. The club confirmed it filed a comprehensive appeal at 7pm on Thursday 1 October 2026 and released a public statement denying the allegations.
# City said
The club's statement says the commission's opinion contains "clear material errors, of law, principle and fact" and calls the opinion "unsafe." Manchester City declares itself innocent of the accusations and says it has a comprehensive body of evidence supporting its positions. The statement also notes the club will respect due process and is limited in what it can say while proceedings continue.
Association issued its own statement, saying the Independent Commission's decision "has significant implications for the integrity of the game" and that it is carefully considering the decision and its implications. The FA said it will take action where appropriate but will not comment further while proceedings between the Premier League and Manchester City are ongoing.
# What the commission found (as reported)
- The independent commission concluded Manchester City breached Premier League financial rules in 114 instances covering the period 2009/10 to 2017/18.
- The commission described certain commercial deals as a disguised funding scheme worth over 830m (figure reported in the source).
- Of the charges relating to non-cooperation with the Premier League investigation, the club was found guilty of all but one.
# What the appeal means now
By lodging a comprehensive appeal, Manchester City is formally challenging the commission's legal and factual conclusions. The club's statement frames the appeal as focused on errors of law, principle and fact within the commission's opinion.
# Practical implications for fans and stakeholders
- Legal timetable: The appeal will extend the dispute timeline, with outcomes dependent on appeals panels, possible further legal challenges, and decisions by the Premier League and FA.
# Bottom line
Manchester City has formally appealed the independent commission's finding of 114 guilty verdicts. The club rejects the rulings as legally and factually flawed and says it has substantial evidence to support its position. The FA says it is considering the decision and will act where appropriate, but no further details are available while the formal processes continue.