The Premier League has charged Manchester City with breaking its financial rules following a long-running investigation.
It has referred the club to an independent commission over alleged breaches between 2009 and 2018, and accused City of not co-operating with the investigation from December 2018.
In a statement the Premier League said City breached rules requiring them to provide “accurate financial information that gives a true and fair view of the club’s financial position”.
This information included the club’s revenue, including sponsorship revenue and operating costs.
Further alleged breaches relate to rules requiring full details of manager remuneration – from the 2009-10 to 2012-13 seasons, when Roberto Mancini was in charge –and player remuneration between 2010-11 and 2015-16.
The Premier League said City breached rules related to Uefa regulations – including Financial Fair Play (FFP) – from 2013-14 to 2017-18, as well as Premier League rules on profitability and sustainability from 2015-16 to 2017-18.
In 2020 City had a two-year ban from European club competitions overturned by the Court of Arbitration for Sport (Cas), after Uefa ruled that City committed “serious breaches” of FFP regulations between 2012 and 2016.
Last season City won their sixth Premier League title since the 2008 takeover by the Abu Dhabi United Group.