Manchester City have appealed a decision made by an independent Commission regarding alleged breaches of Premier League rules, the Premier League confirmed on Friday.
The appeal has been lodged with the Chair of the Judicial Panel and will now be considered by an independent Appeal Board.
The hearing will remain private and confidential, with details of the proceedings and outcome to be published only when permitted.
Manchester City also confirmed that it had appealed on Thursday, October 1 at 7 pm British Standard Time.
"Manchester City Football Club can confirm that at 7pm on Thursday 1st October 2026 the Club lodged its comprehensive Appeal against the opinion of the Premier League Commission, in relation to the Premier League disciplinary matter," the statement noted.
"The Club's firm position is that, on multiple grounds, the opinion contains clear material errors, of law, principle and fact and is unsafe.
The Club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case.
We will continue to respect due process and are necessarily restricted in what we can say further until all proceedings are complete," the statement concluded.
Manchester City's transformation from a club struggling to keep pace with England's established football powers into one of the world's dominant teams has been accompanied by an extraordinary financial story.
In 2010, the club generated around £125 million in revenue but spent £133 million on wages alone, while recording a £121 million loss for the year. Two years later, City won their first Premier League title of the modern era.
Now, that financial transformation is at the centre of one of the biggest cases in Premier League and club football history.
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An independent commission has found Manchester City guilty of 114 of 115 charges relating to financial rules covering the period between 2009 and 2018.
The commission found that £830.69 million ($1.08 billion) of £949.94 million ($1.26 billion) of total sponsorship revenue recorded by City was funded by Abu Dhabi United Group (ADUG) rather than the sponsors themselves, forming part of what it described as a disguised funding scheme.
The case raises a fundamental question about the economics of City's rise: how did the money flowing into the club translate into player signings, their huge wages, a glut of trophies and eventually a global football business?
The League statement noted that under the Premier League's rules, "The Premier League Board has the power to investigate any suspected or alleged breach of Premier League Rules. Where, following the conclusion of an investigation or otherwise, the Board believes that there is a suspicion or allegation of a Rule breach, it has a number of options available to it. One of these options is to issue a written complaint and refer the matter to a Commission."
The Chair of the Judicial Panel at the time of the Complaint in these proceedings was Murray Rosen KC. The current Chair of the Judicial Panel is Sir Gary Hickinbottom.
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