There is cloud hanging over Manchester City with the Premier League champions accused of 115 alleged breaches of Financial Fair Play (FFP) rules.

Pep Guardiola’s side were charged by the Premier League over a year ago in February 2023 but fans have been left confused over their lack of punishment.

That has been compounded by the fact that the Premier League has already punished Everton and Nottingham Forest for lesser offences.

Clubs in England’s top-flight previously voted to fast-track independent commissions for teams accused of overspending.

That was to ensure any potential punishment would be as close as possible to any breach, hence why Everton and Forest have already been punished over breaking Profit and Sustainability Rules (PSR).

But the Premier League say the City case is different – according to The Telegraph – because of the depth, scale and complexity of the 115 charges against them.

Everton had just one charge against them when they were first hit with a 10-point deduction – which eventually dropped to six – explaining why the Premier League was able to deal with their case so quickly in comparison to City.

What are the 115 charges against Man City?

Manchester City were charged with breaking financial rules over a nine-year period from 2009 to 2018.

They allegedly didn’t provide accurate financial information and the Premier League referred the case to an independent commission.

City have always strongly denied any wrongdoing.

Man City’s 115 alleged breaches explained

54 alleged breaches for failure to provide accurate and up-to-date financial information from 2009-10 to, and including, 2017-18.

14 alleged breaches for failure to provide accurate financial reports for player and manager compensation from 2009-10 to, and including, 2017-18.

5 alleged breaches for failure to comply with UEFA’s regulations, including UEFA’s Club Licensing and Financial Fair Play Regulations.

7 alleged breaches of the Premier League’s profitability and sustainability regulations from 2015-16 to, and including, 2017-18.

35 alleged breaches for failure to cooperate with Premier League investigations from December 2018 to present.

Why have Man City not faced punishment?

Logistically, the City case is a lot more time-consuming and it will take far longer to reach a punishment verdict, the Premier League have argued.

Everton are unhappy with that explanation and believe they opened themselves up to a speedier punishment by cooperating with the Premier League.

Last month, Premier League CEO Richard Masters confirmed that City were set for their hearing in the ‘near future’.

‘We can’t comment on the case, the date is set,’ Masters said. ‘The case will resolve itself at some point in the near future. I can’t make any further comment on it.’

What is Financial Fair Play?

The Premier League, Football League and UEFA all have their own set of regulations governing club finances, which fall under the umbrella term of FFP.

The most recognised set of regulations are from UEFA, who first implemented FFP ahead of the start of the 2011/12 season.

Under UEFA’s initial regulations, clubs were not permitted to spend more than €5m (£4.2m) of what they earnt over a three year rolling period, or €30m (£25m) if the owner was able to cover the losses.

In 2022, new rules were approved by UEFA stating that by 2025, a club’s total expenditure on transfers, wages and agent fees must not exceed 70 per cent of its total revenue.

Clubs will be allowed to lose €60m (£53.6m) over a three year period, with an extra €10m (£8.9m) annual loss permitted if the club is deemed to be ‘in good financial health’.

Expenditure on infrastructure, training facilities and youth development are not included in the FFP formula.

The Premier League has its own financial framework, which prevents clubs from paying substantially more than they earn.

Premier League clubs must also submit accounts annually, disclose all payments made to agents and pay transfer fees, salaries and tax bills on time.

What type of punishment could Man City face?

Jamie Carragher suggested back in October that City could find themselves relegated all the way down to the National League North – the sixth-tier of English football – if they are eventually punished.

‘The PL (Premier League) want a 12 point deduction for Everton for one charge,’ Carragher posted on X.

‘Man City are going to end up in the National League North if the PL get their way!

‘Unbelievable the amount of stories that come out about Everton’s situation, but Man City’s, which has 114 more charges [and] has gone on for much longer, has gone very quiet.’

‘One rule for one and one rule for the other’

‘Just like everyone else, we are all wondering what makes one rule for one and one rule for the other,’ Everton boss Sean Dyche said in February. ‘I think that’s the only thing. I don’t know the ins and outs for every reason, but I think we are all asking that. The people in the street are asking: ‘Why is it particularly Everton?’

‘I don’t know what the exact number is, but they reference over 100 charges for City. I don’t know the implications of that either. I don’t know the details of the charges but you go: ‘Well, we have one.’

‘You just go with common sense, I’m not talking about the rules. I’m not questioning Man City or whether they’ve done stuff or not done stuff. The point is it is certainly a long time. That story has been going round for a while now about all these charges.

‘I think you’ll agree that it is not just from Evertonians. I know football people. I live in Nottingham, I know Forest fans, and when I’m travelling around I stop at services and there’s always football fans and they go: ‘What’s that all about?’

‘Not just Evertonians but people are going: ‘Where does that come from?’ If they’re asking it, they’re usually saying the same thing which is, ‘How come it is you then and not so and so?’

‘So everyone is a bit like, ‘Come on then, where is it going?’ – if you’re going to do it with them then you have to start doing it with everyone and you’re going to have to fast track everything because it is relevant now. We will see.’