The league said that its independent commission found that between Seasons 2009/10 and 2017/18:

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– Manchester City arranged ‘sham’ contracts (which misrepresented the true agreement between the parties) with a number of its commercial partners, as well as relying on ‘sham’ agreements with others, to artificially inflate the club’s revenues and reduce its costs


– The club filed misstated accounts and concealed the true state of its finances from its auditors and football regulators


– Manchester City was significantly in breach of both the Premier League’s and UEFA’s spending limits


– During the Premier League’s investigation, Manchester City committed multiple breaches of its duties of co-operation and utmost good faith towards the League (three of the four alleged breaches were upheld)

The league in its statement, which is available on its website, also attached a redacted version of its core decision. “The Commission’s award comprises both the Core Decision and a large number of additional appendices, which the League is committed to publishing as soon as it is able,” it said.

“Now that the charges have been proved, the issue of sanction will be addressed separately in a further hearing with the independent Commission. In accordance with Premier League rules, that hearing will remain private and confidential until such a time as publication of the outcome is permitted.

“The club has the right to appeal the independent Commission’s findings and has until Friday 2 October to exercise that right.

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“The Premier League Board’s intention is that the full process (including any appeals and publication of relevant decisions) is concluded as soon as possible.”

Manchester City cut a defiant stand. “Manchester City FC is both disappointed and surprised by the opinion of the Premier League Commission, that has been published today,” said the club in its statement. “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. The Club will therefore be relentless, and where necessary proactive, in any and all appropriate regulatory and legal forums.”

“The Club has diligently respected due process for eight years on the basis that the Premier League Board and Executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence.”

The investigation into City began in December 2018. In the period during which the club has been held guilty of breaches, City won the Premier League twice; in 2012 and 2014. The years in which the investigation happened has coincided with City’s dominance of the league under Pep Guardiola. Since it started, City have won the league a whopping six times, including the last four of them on the trot. City also won the Champions League for the first time in its history in 2022/23, which was also the year they became just the second club after cross-town rivals to have a treble of the European cup, the Premier League and the FA Cup. They also won the FA Cup once between 2009 and 2018 and won the trophy three times since.