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Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →Manchester City’s case is broader than the cited Everton and Nottingham Forest cases: a Premier League Commission found serious financial-rule breaches spanning nine seasons and upheld most of the charges relating to failure to cooperate. Everton and Forest admitted breaches of the League’s Profitability and Sustainability Rules (PSR) for defined assessment periods. Everton’s initial 10-point deduction was reduced to six on appeal; Forest’s four-point deduction was upheld. Those outcomes provide context, not a formula for predicting City’s sanction, which the Premier League said would be decided at a separate hearing.
What the Commission found in Manchester City’s case
In its statement of 29 September 2026, the Premier League said an independent Commission found serious breaches of financial rules covering the 2009/10–2017/18 seasons. The League’s summary says the Commission found that sham commercial contracts or arrangements misrepresented the parties’ true agreements. It says some sponsor payments were attributable to Abu Dhabi United Group Investment & Development Ltd, which the League says owned the club at the time. The summary also describes arrangements that reduced reported operating expenses, including a circular arrangement concerning player image rights.
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The League says these arrangements artificially inflated revenue and reduced costs by more than £900 million over the affected period. That figure is the League’s account of the Commission’s findings; it should not be read as a measure of a final sanction or as an independently verified calculation by this article.
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1Repair Windows errors before they cause bigger problems2Scan for outdated or missing drivers - takes under a minute3Clear out junk files and repair common Windows errorsThe same statement says the Commission found that City filed misstated accounts, concealed its financial position from auditors and football regulators, and significantly breached Premier League and UEFA spending limits. It upheld three of the four alleged failures to cooperate. The League quoted the Commission as concluding that City had made concerted efforts to stop and frustrate the investigation, and that “by its conduct the club clearly intended to circumvent the PL Rules”. These are findings as reported by the Premier League, not a sanction decision.
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How the City, Everton and Forest cases differ
| Club | Case described by the Premier League | Outcome in the cited decisions |
|---|---|---|
| Manchester City | Commission findings concerning serious financial-rule breaches over nine seasons, plus most of the alleged cooperation breaches. | No sanction was stated in the Premier League’s 29 September 2026 summary. A separate sanction hearing and City’s right to appeal were still noted there; the sources cited here do not establish what happened after the stated appeal deadline. |
| Everton | Admitted a PSR breach for the period ending in 2021/22. The club appealed the initial sanction. | The initial 10-point deduction was reduced to six after the Appeal Board upheld two of the nine grounds for the original sanction. |
| Nottingham Forest | Admitted exceeding its adjusted PSR threshold by £34.5 million for the period ending in 2022/23. The League said two Championship seasons reduced the club’s allowable threshold from the ordinary amount. | A four-point deduction, with the Commission citing exceptional cooperation; the deduction was upheld on appeal. |
The League’s decisions distinguish a contested, multi-season case with a separate sanction stage from two admitted PSR threshold breaches. That difference in charge type and procedure matters as much as the headline point totals.
What PSR explains about the Everton and Forest deductions
The Premier League’s 2024 explanation of PSR says adjusted earnings are based on profit or loss after depreciation and interest but before tax, with permitted add-backs for categories such as infrastructure, community activity, women’s football and youth development. Ordinarily, the assessment aggregates three years. The stated maximum loss is £105 million, reduced by £22 million for each Championship season in the assessment period.
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Forest’s two Championship seasons therefore lowered its applicable threshold to £61 million, according to the League. The club admitted exceeding that threshold by £34.5 million. Everton’s case concerned a PSR breach for the period ending in 2021/22, but the cited appeal summary does not provide a directly comparable threshold figure. Neither PSR threshold should be treated as the sole charge or calculation in City’s broader case.
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Why Everton received more points than Forest
The final difference—six points for Everton and four for Forest—cannot be explained by comparing the amount of each club’s breach alone. The cases involved different circumstances and sanction decisions. The BBC’s comparison reports that Forest’s original six-point sanction was reduced by two points for early admission and exceptional cooperation, while Everton did not receive those credits. It also reports that Everton exceeded the threshold in two consecutive financial years. The League’s decisions establish the final outcomes; the BBC provides secondary context for the mitigation comparison.
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The comparison is especially limited when applied to City: the League says most of the City cooperation charges were upheld, while Forest’s Commission cited exceptional cooperation. That contrast is relevant context, but it does not establish how the City Commission will weigh the matter when setting a sanction.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What is known about City’s next steps
The Premier League says its investigation began in December 2018 and its complaint was issued in February 2023. The City Commission hearing lasted 42 days and concluded in December 2024. The League said a redacted Core Decision was available and that additional appendices would be published when possible.
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The League’s 29 September 2026 statement said a further private hearing would determine the sanction and that possible measures included a fine, points deduction or other sporting measures. It also said City could appeal the findings, with an appeal deadline of Friday 2 October 2026. The cited statement does not say whether an appeal was filed by that deadline, and the sources cited here do not establish a later appeal or sanction outcome. Accordingly, City’s sanction and appeal status cannot be stated as settled on the basis of those materials.
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