As of January 26, 2026, the verdict for the 115 Premier League charges against Manchester City remains pending, with recent reports indicating that a final decision may not be made public for at least another year. Although the independent commission hearing concluded in December 2024, the three-person panel of judges has yet to deliver a judgment on liability. Manchester City strenuously denies all 115 allegations—which include claims of inaccurate financial reporting, undisclosed player and manager remuneration, and non-cooperation—maintaining that their defense is supported by an “irrefutable body of evidence.” If found guilty, potential sanctions range from heavy fines and transfer bans to unprecedented measures such as massive points deductions, stripping of previous Premier League titles, or even expulsion from the top flight.
The Current 2026 Verdict Timeline
The Waiting Game Continues
Entering 2026, the football world is still awaiting the official outcome of the private hearing that took place between September and December 2024.
- Why the Delay? Sources close to the process suggest the sheer volume of evidence—spanning a decade of financial records—has led to a longer deliberation period than the initially predicted “February 2025” window.
- The “Two-Stage” Verdict: It is now understood that the commission will deliver a verdict on liability first; if City are found guilty of any breaches, a separate sanctions hearing will be scheduled for a later date.
Frustration at the Top
The lack of a resolution has caused mounting tension within the Premier League hierarchy and among rival clubs.
- Premier League Frustration: Reports from early January 2026 indicate that senior league officials are increasingly irked by the slow pace of the independent panel, though they have no legal power to accelerate the process.
- City’s Spending Spree: Despite the legal cloud, Manchester City has continued to spend heavily, surpassing £500 million in net expenditure since the hearing ended, including the high-profile 2026 signing of Marc Guéhi.
Breaking Down the 115 (or 130) Charges
Categories of Alleged Breaches
While the number “115” is commonly used, clerical updates and associated breaches have led some experts to count up to 130 distinct charges.
- Financial Misrepresentation (54 Charges): These relate to the alleged failure to provide accurate financial information that gives a “true and fair view” of the club’s revenue, specifically between 2009 and 2018.
- Remuneration Secrecy (14 Charges): Allegations that the club failed to disclose full details of manager and player pay, including claims of “off-the-books” payments during the Roberto Mancini era.
- Regulatory Compliance (12 Charges): Charges concerning failures to comply with UEFA’s Financial Fair Play (FFP) and the Premier League’s Profit and Sustainability Rules (PSR).
The Non-Cooperation Factor
A significant portion of the case—35 charges—pertains to Manchester City’s alleged failure to cooperate with the Premier League’s investigation between December 2018 and February 2023.
- The Premier League Stance: The league argues that the club deliberately obstructed the discovery of evidence, which is a breach of the league’s mandatory membership rules.
- The Club’s Defense: Manchester City contends that they provided thousands of documents and that the investigation was based on “leaked and out-of-context” emails published by Der Spiegel.
Potential Sanctions and Penalties
Sporting Consequences
If the independent commission finds Manchester City guilty of the most serious charges, the sporting world could witness the most severe punishments in English football history.
- Points Deductions: Experts suggest a deduction could exceed the 10-point penalties seen in recent PSR cases, potentially totaling 30 to 50 points in a single season.
- Expulsion or Relegation: Though considered an “extreme” scenario, the Premier League rulebook allows the panel to expel a club from the competition entirely.
Financial and Reputational Impact
Beyond the pitch, the verdict will redefine the club’s future and its relationship with global partners.
- Record-Breaking Fines: Any financial penalty is expected to be a “record” figure, potentially reaching into the hundreds of millions.
- Title Stripping: There is intense debate over whether titles won between 2012 and 2018 could be vacated or awarded to runners-up, a move that would fundamentally rewrite Premier League history.
Practical Information and Planning
How to Stay Updated in 2026
- Official Sources: The Premier League’s official website will be the first place the verdict is published, as per the league’s transparency rules for independent commissions.
- Club Statements: Manchester City typically releases statements via ManCity.com shortly after legal updates are made public.
The Pep Guardiola Contingency Plan
Will He Stay or Will He Go?
The defining question of 2026 is whether Pep Guardiola will lead City into a potential “post-verdict” era.
- The Decade Milestone: By the end of the 2025/26 season, Guardiola will have completed ten years at the Etihad. Insiders suggest that failing to win a trophy in 2025, combined with a difficult start to 2026 (including a shock 3-1 loss to Bodø/Glimt), has fueled rumors of an early exit.
- The “Liar” Clause: Guardiola famously stated in 2022 that he would leave if the club’s board lied to him about their finances. As of January 2026, he remains publicly supportive but has expressed frustration at the “busy” judges delaying the verdict.
Potential Successors in 2026
Manchester City’s hierarchy, led by Ferran Soriano and Txiki Begiristain, has already begun exploring contingency plans for a post-Pep world.
- Enzo Maresca: The former Chelsea boss and Guardiola’s ex-assistant has been heavily linked with a return to the Etihad.
- Hugo Viana’s Role: With the sporting director transition in full swing, Viana is reportedly vetting candidates who can maintain the club’s technical identity regardless of the legal outcome.
The APT Legal Battle and Settlement
The 2025 Settlement
In a significant separate development, Manchester City and the Premier League settled their dispute over Associated Party Transactions (APTs) in September 2025.
- The Victory: An independent tribunal previously found that some of the league’s APT rules—specifically those blocking sponsorship deals with Etihad and First Abu Dhabi Bank—were procedurally unfair and unlawful.
- The Terms: City accepted the revised, “lawful” version of the rules as binding, ending a conflict that many saw as a proxy war for the 115 charges.
The “Fair Market Value” (FMV) Shift
The APT settlement has changed how all Premier League clubs, not just City, handle sponsorship.
- Shareholder Loans: The tribunal ruled that interest-free loans from owners must now be included in FFP calculations, a move that impacted the “Big Six” and clubs like Everton and Arsenal.
- Transparency: The Premier League was forced to become more transparent with the data used to determine if a sponsorship deal is “fair,” reducing the league’s arbitrary power.
The 2026 Financial Fallout
A Record £10m Loss
In December 2025, Manchester City reported their first financial loss in five years—a £9.9 million pre-tax deficit.
- Spending vs. Revenue: While revenue hit £694.1 million, operating expenses ballooned to £790 million due to a massive player recruitment drive in 2025 that included stars like Antoine Semenyo (£62.5m) and Omar Marmoush.
- The Commercial Shield: Despite the loss, City remains the third-highest revenue generator in world football, trailing only Real Madrid and Liverpool in the 2026 Deloitte Money League.
The New Financial System (SCR)
From the 2026/27 season, the Premier League will move to a Squad Cost Ratio (SCR) system, replacing the old PSR rules.
- The 85% Rule: Clubs will be limited to spending 85% of their revenue on “on-pitch” costs (wages and amortized fees).
- Competitive Balance: Proponents argue this will prevent “state-backed” dominance, while critics at City suggest it stifles the ability for mid-tier clubs to aspire to the top.
FAQs
When is Pep Guardiola’s contract up?
His current deal expires in June 2027, but there is significant speculation that he may choose to leave in the summer of 2026 if the legal case remains unresolved.
What was the outcome of the APT case?
The parties reached a settlement in September 2025. City won on the grounds that the previous rules were “unlawful,” but they agreed to follow the newly amended, lawful APT regulations moving forward.
Is Manchester City still spending money?
Yes. In January 2026, they signed Marc Guéhi and Antoine Semenyo, bringing their total transfer spend since the hearing ended to nearly £500 million.
Did Man City lose money this year?
Yes, for the 2024/25 period, the club recorded a £9.9 million loss, their first since the COVID-19 pandemic, largely due to increased wage bills and higher transfer amortization.
What is the “Secret Hearing” everyone mentions?
This refers to the private independent commission hearing that took place from September to December 2024. The details of the evidence remain confidential until a verdict is reached.
Who is Marc Guéhi playing for in 2026?
He signed for Manchester City from Crystal Palace in January 2026 for a reported fee of £20 million (considered a bargain due to his contract status).
Can City be sued by other clubs?
If found guilty, other Premier League clubs could theoretically sue Manchester City for loss of earnings (e.g., missing out on Champions League revenue or titles), though this would be a separate, lengthy civil legal process.
Is the 2026/27 season the last for the current rules?
Yes, the current Profitability and Sustainability Rules (PSR) will be replaced by the Squad Cost Ratio (SCR) and Sustainability and Systemic Resilience (SSR) systems starting in the 2026/27 season.
How many titles could City lose?
If found guilty of the charges between 2009 and 2018, the three Premier League titles won in that period are theoretically at risk of being stripped.
Is there a “transfer ban” currently in place?
No, there is currently no transfer ban on Manchester City. They are free to buy and sell players until a verdict or sanction is officially handed down.
What is the latest update on the Man City charges in January 2026?
The verdict is still pending. Reports suggest that aside from a small circle of judges, no one knows when the outcome will be revealed, and it could take another year (into 2027) for a full resolution.
What are the 115 charges against Manchester City?
They consist of 54 counts of failing to provide accurate financial information, 14 counts of failing to disclose pay, 12 counts of PSR/FFP breaches, and 35 counts of failing to cooperate with the investigation.
Can Manchester City be relegated for these charges?
Yes, if found guilty of the most serious financial breaches, the Premier League has the power to relegate or expel the club from the top flight.
Will Man City lose their titles?
The independent commission has the authority to strip titles, but this is considered a legally complex and “extreme” sanction that would likely be appealed.
Why has the case taken so long?
The investigation began in 2018. The complexity of the evidence—covering nearly a decade—and various legal challenges have extended the timeline to over seven years.
Who are the three judges on the panel?
The names are kept confidential to protect the integrity of the independent process, though they are senior legal figures appointed by the Premier League’s judicial panel chair.
Has Pep Guardiola commented on the verdict lately?
In January 2026, Guardiola expressed frustration, stating he “doesn’t know” any more than the public and that the judges “must be very busy.”
What is the difference between the UEFA case and the Premier League case?
The UEFA case (2020) was largely overturned due to “time-barring” rules. The Premier League case has no such time limits, meaning they can prosecute older evidence.
How much has Man City spent on legal fees?
While not public, experts estimate the legal costs for both the Premier League and Manchester City have surpassed £50 million given the high-profile legal teams involved.
What happens if Man City is found innocent?
The club will be fully exonerated, and the Premier League could face significant reputational damage and potential legal counter-claims for loss of earnings.
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