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Manchester City face Liverpool at Anfield with financial rules verdict under appeal

Sunday’s Premier League match will be City’s first league game since a commission found serious financial rule breaches. The club disputes the findings, and sanctions remain undecided.

The pitch and blue seating inside the Etihad Stadium in Manchester.
File photograph of the Etihad Stadium in Manchester, taken on 2 February 2013. Ank kumar (resized and converted to WebP). CC BY-SA 4.0.
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Manchester City are due to visit Liverpool at Anfield on Sunday, 11 October, for their first Premier League match since an independent commission found the club guilty of serious financial rule breaches. City have appealed the decision, leaving the findings contested and any sanctions unresolved as the league resumes after the international break.

The fixture puts a prominent sporting occasion alongside a disciplinary process with no announced outcome date. City have won their opening five league matches, according to Reuters, while Liverpool have two wins and three draws from five. The result on Sunday will be decided on the pitch; the appeal will be decided through the Premier League’s separate disciplinary process.

What the commission found about Manchester City

In its statement published on 29 September, the Premier League said the independent commission found City guilty of all charges relating to serious breaches of its financial rules over nine seasons, from 2009/10 to 2017/18. It also upheld three of four alleged breaches of the club’s duties to cooperate with the league’s investigation. Those are commission findings that City is challenging, rather than an appeal outcome.

The league said the commission found that commercial arrangements and other schemes artificially inflated City’s revenue and reduced its costs by more than £900 million across the affected period. According to the statement, some commercial partners were required to pay only part of the stated sponsorship fees, with the balance funded by the club’s then owner, Abu Dhabi United Group Investment & Development Ltd. The commission also examined arrangements concerning operating expenses and players’ image rights.

The commission concluded, the league said, that the arrangements led City to file misstated accounts and conceal the true state of its finances from auditors and football regulators. It found that accurate reporting would have put the club substantially beyond Premier League and UEFA spending limits. City disputes the decision. The size and breadth of those findings explain why the case reaches beyond the immediate question of Sunday’s league points.

The case has run for years. The Premier League says its investigation began in December 2018, that it issued a complaint in February 2023, and that the commission held a 42-day hearing ending in December 2024. League chief executive Richard Masters described it as the most significant disciplinary case in Premier League history and said the question of sanctions remained to be decided.

What Manchester City’s appeal changes

The Premier League confirmed on 2 October that City had appealed the commission’s decision to the chair of its Judicial Panel. City maintains its innocence and says the commission’s opinion contains clear material errors, Reuters reported. Its challenge means an independent Appeal Board must consider the decision before the overall disciplinary process reaches its conclusion.

The league says the appeal hearing will be private and confidential until publication of an outcome is permitted. Its explanation of the rules says an Appeal Board may allow or dismiss an appeal, or make another order, including varying the commission’s decision. The cited public statements do not disclose the full grounds and evidence for City’s challenge or give a date for the appeal outcome.

Sanctions are also a separate, unresolved question. The Premier League says they will be dealt with at another hearing before the independent commission. Its published rules list fines, points deductions and other sporting sanctions among possible measures; that list does not establish which, if any, will be imposed in this case. The league says it intends to conclude the process, including appeals and publication of relevant decisions, as soon as possible.

Liverpool fixture brings the dispute back into view

City’s trip to Anfield is the first league occasion on which they will play under the scrutiny of the published findings. Former Manchester United captain Gary Neville has forecast a hostile reception, telling The Overlap podcast that he expects chanting and possible banners. His comments are a prediction: neither the crowd’s response nor any match-day protest can be known before the game.

For now, City’s unbeaten start and Liverpool’s opening record provide the immediate sporting stakes. The appeal determines whether the commission’s contested findings stand, while a separate hearing will address sanctions. Neither outcome is set by Sunday’s fixture, but the match makes the unresolved case a live part of the Premier League’s return.

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