Manchester City have lodged an appeal against the independent commission that found them guilty of breaching the Premier League's financial rules, taking their first official step towards mounting a defence.
The Premier League confirmed in an official statement that the commission found City guilty of all charges relating to serious breaches of its financial rules across nine seasons. The commission also found them guilty of the majority of charges relating to a failure to cooperate with the investigation.
City had until the end of Friday to appeal. The club duly confirmed it had taken the step.
In an official statement this afternoon, City said: "Manchester City Football Club confirms that at 7pm on Thursday 1 October 2026, it lodged its comprehensive appeal against the decision of the Premier League commission, in relation to the League's disciplinary proceedings."
The statement added: "The club's firm position is that the decision contains, on several grounds, clear and fundamental errors of law, principle and fact, and that it is an unsound decision."
It continued: "The club is innocent of the charges brought against it by the Premier League, and there is a comprehensive body of conclusive evidence that supports all of our positions relating to this case. We will continue to respect due legal process, and we are obliged to restrict further what we are able to say until all proceedings are complete."
None of this comes as a surprise. Ever since the charges landed three years ago, City have maintained their innocence of every alleged breach, which date back to the period between 2009 and 2018.
According to the Premier League, the commission concluded that City had "inflated" revenues and reduced costs by more than £900 million across nine seasons, aiming to appear compliant with the financial rules.
The commission also found that the club submitted "inaccurate accounts and concealed the true picture of its financial affairs".
Reject the appeal, and City could face extremely severe penalties. The options on the table range from financial fines, a transfer ban and a points deduction to being stripped of the titles they won during the period covered by the alleged breaches. At its most extreme, the punishment could even mean relegation through the divisions of English football.