Manchester City’s 115 Charges: How the Allegations Break Down

Manchester City’s long-running Premier League case involves 115 alleged breaches across several categories, covering financial conduct dating back to the 2009/10 season, as well as alleged non-cooperation with the league’s investigation.

According to the breakdown reported by The Times, the allegations include 25 alleged breaches of the Premier League’s Profitability and Sustainability Rules (PSR), covering the relevant seasons in which City were accused of failing to comply with financial regulations.

There are also 50 allegations concerning failures to provide accurate financial information across nine seasons. These relate to the club’s reported revenue, sponsorship income and other financial information submitted to the Premier League.

A further eight allegations concern Roberto Mancini’s remuneration, with the Premier League alleging that the club failed to properly disclose aspects of the former manager’s compensation.

Another 12 allegations relate to player salaries, involving claims that City failed to provide complete information concerning payments to players.

Finally, 30 allegations concern alleged non-cooperation with the Premier League’s investigation.

The figures have been subject to reporting differences because the Premier League’s original charge sheet grouped allegations by rules and seasons. BBC Sport has reported that The Times previously identified an underlying figure of around 130 alleged rule breaches, although the official case is commonly referred to as the “115 charges.”

Manchester City have denied all allegations and the case was referred to an independent commission.