Manchester City inflated sponsorship income by £830m, report finds
An independent commission ruled that Manchester City received only £119.25m from partners between 2009 and 2018, with owners covering the rest of the reported £950m.

Photo: Wikimedia Commons / CC BY-SA 4.0 / Author: Ank kumar
An independent commission investigating financial rule breaches at Manchester City has published its findings covering the period from the 2009/10 to 2017/18 seasons. The report states that while the club reported sponsorship income from Abu Dhabi totaling nearly £950 million, the actual amount received from commercial partners was only £119.25 million.
The commission concluded that the remaining £830.69 million was funded by the Abu Dhabi United Group (ADUG), the club's owners. Investigators found that this scheme allowed Manchester City to artificially inflate its revenue figures, misleading regulators and auditors about the true scale of its commercial income.
In total, the commission found that various schemes over nine seasons allowed the club to artificially inflate revenues and reduce costs by over £900 million. These actions reportedly impacted the club's compliance with both Premier League and UEFA financial regulations.
In September 2026, the independent commission found Manchester City guilty of all charges related to serious financial rule breaches. The matter of potential sanctions will be addressed separately, and the club maintains the right to appeal the decision.