Manchester City says the club "is innocent of the accusations made by the Premier League" and will appeal
Manchester City FCManchester City FC, in a club statement issued the day the Premier League published the commission's decision
In a statement on September 29, 2026, City said it is "both disappointed and surprised" by the commission's opinion, that the club "is innocent of the accusations made by the Premier League" and that "a comprehensive body of irrefutable evidence exists in support of all of its positions." It said it would "pursue the appeal avenues open to it" because the opinion "contains clear material errors, of law, principle and fact, and is unsafe." It added that it had respected due process for eight years on the basis that the league's board and executive would act as "an independent, impartial and fair-minded regulator."
Responding to
Manchester City said on September 29, 2026 that the club "is innocent of the accusations made by the Premier League," that "a comprehensive body of irrefutable evidence exists in support of all of its positions," and that the commission's opinion "contains clear material errors, of law, principle and fact, and is unsafe."
“Manchester City FC is both disappointed and surprised by the opinion of the Premier League Commission, that has been published today. 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 Premier League process remains ongoing, with significant elements uncompleted. Manchester City FC will now pursue the appeal avenues open to it, on the basis that the opinion contains clear material errors, of law, principle and fact, and is unsafe. 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 Club is obviously restricted in what it can say further until all future proceedings are complete.”
Reporting
Reporting
Where this statement fits
Did Manchester City use 'sham' sponsorships to circumvent Premier League financial rules, as an independent commission found and the club denies?
On September 29, 2026, the Premier League published the redacted core decision of an independent commission that heard its charges against Manchester City. The commission found that between the 2009/10 and 2017/18 seasons City arranged sponsorship contracts that it described as "shams" with a number of Abu Dhabi sponsors, as part of what it called a disguised funding scheme in which the club's owner, Abu Dhabi United Group Investment & Development Ltd (ADUG), paid most of the recorded fees. It found that the club "clearly intended to circumvent the PL Rules." It found all of the financial-rule charges proven and most of the co-operation charges proven. City says it is innocent, that "a comprehensive body of irrefutable evidence exists" in support of its positions, and that the opinion is unsafe. It says it will appeal, and the deadline is October 2. The sanction has not been decided. As of October 1, 2026, this is a first-instance decision that an Appeal Board has not reviewed on the merits. The disputed question is whether City used sponsorship contracts that the commission described as shams, and related arrangements, to misstate its finances and circumvent the Premier League's financial rules.
Source and context
Reporting
About this source
BBC Sport's report on the Premier League's announcement. It prints the full text of City's club statement, quotations from Richard Masters, Lisa Nandy and David Bernstein, and a timeline of the case.
Archived copy (opens in a new tab)Reporting
About this source
The Standard's report on City's response, printing the club's statement in full. It matches the BBC Sport copy of the statement.
Archived copy (opens in a new tab)Before the quotation
The Premier League published the commission's redacted core decision and its own statement on September 29, 2026. The club's X account announced its statement at 16:02 UTC. Before that, a City spokesperson had said on September 25 that the process remained ongoing.
After the quotation
City's chief executive, Ferran Soriano, told staff in a video that evening that the club's lawyers will file an appeal. As of October 1, 2026, we found no report that the appeal had been formally lodged, and the Premier League says City has until October 2.
How this statement is classified
The label describes this statement's response within the context above.
Why this label?
Relative to the proposition that City used sponsorship contracts the commission described as shams, and related arrangements, to misstate its finances and circumvent the Premier League's financial rules, as the commission found, the club says it is innocent of the accusations and that irrefutable evidence supports its positions. That rejects the finding outright, so we used Denied. The closest competing label is Challenges the characterization, because the statement also criticizes the commission's opinion and the league's process, but it goes further and states the club's innocence.
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More from this case
Read the full caseGary Neville says "the biggest consequence would be the removal of the owners" after the commission's decision
“The biggest consequence would be the removal of the owners. That is the only consequence, if I was Manchester City, that I would be worried about. And as a fan of Manchester City, if you wanted to keep the investment that you've currently got, that would be the one that I would be most concerned. However, if you're in football and you're thinking about a consequence, what can be more serious than industrial-level financial doping that we've seen and they've been found guilty of?”Read statement
Etihad Airways says it "categorically rejects any finding, conclusion or implication" that it was involved in improper arrangements
Etihad Airways
“Etihad Airways has reviewed the Premier League commission's published opinion relating to the disciplinary proceedings involving Manchester City, together with the Premier League's public communication of its findings. Etihad categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements. The Premier League's public communication of the commission's findings, following a period of selective leaks and reporting, has further created damaging implications for Etihad despite the airline not being named in the redacted published findings. At no time did the Premier League reach out to or engage with Etihad in the process associated with the commission's opinion. Etihad was therefore never given the opportunity by the Premier League to be represented, to provide relevant information, or to ensure the accuracy and fairness of information relied upon in reaching conclusions that may now be interpreted as reflecting adversely on the airline. Etihad is deeply concerned by the way this matter has been communicated publicly. The lack of clarity and transparency, together with the selective disclosure of information, has created damaging implications for Etihad despite the airline not being named in the published decision. The Premier League must take responsibility for the consequences of the way in which these findings have been presented. Etihad is immensely proud of its longstanding relationship with Manchester City. The Etihad name has been proudly carried by the club and its stadium for many years, as part of a partnership that has connected us with millions of supporters around the world. Our commitment to Manchester City, its supporters and our shared partnership remains strong. We stand with the club, its supporters and our wider Etihad community as Manchester City challenges the commission's conclusions through the processes available to it. Etihad will seek the relevant legal counsel on the options and recourse available to protect its interests.”Read statement
IFR chair David Kogan says the decision "raises serious issues" and the regulator will "await further developments"
“The independent commission’s decision raises serious issues. The IFR has powers to assess the suitability of owners, directors and executives and we will use these powers where appropriate, in the interests of protecting the sustainability, honesty and integrity of English football where there is clear evidence of wrongdoing by individuals. This includes taking account of findings made by the Leagues. However, as the proceedings remain ongoing between Manchester City and the Premier League we will await further developments. We hope it can be resolved quickly for the sake of fans. For now, we have no further comment.”Read statement
Cite this record
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- The Dispute Index
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- Manchester City says the club "is innocent of the accusations made by the Premier League" and will appeal
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- https://disputeindex.com/events/4008-in-a-statement-on-september-29-2026-city
Last updated marks the most recent saved version of this published statement.
The Dispute Index. "Manchester City says the club "is innocent of the accusations made by the Premier League" and will appeal". First published: 2026-10-01. Last updated: 2026-10-01. https://disputeindex.com/events/4008-in-a-statement-on-september-29-2026-city