Another Premier League season is about to begin without any resolution in Manchester City’s financial charges case.

In February 2023, Manchester City were charged with more than 100 alleged breaches of the Premier League’s financial regulations.

A 12-week hearing into the allegations, which City have consistently and strongly denied, ended in December 2024.

However, an independent commission has still not delivered its ruling in a case that has been described as “hugely complex”.

Premier League chief executive Richard Masters admitted this week that the process has taken longer than expected.

“I can't give any update on timing or what's happening,” Masters told Sky News on the eve of the new Premier League season.

“There's only one available route through this, which is to allow the process to take its course.

“It has taken longer than expected, and I do understand the frustrations.”

Manchester City were referred to an independent commission in February 2023 after a four-year investigation. The Premier League said the alleged breaches occurred across a nine-season period from 2009 to 2018, and concern the provision of accurate financial information.

City were also charged with failing to comply with the Premier League’s profit and sustainability rules (PSR) and Uefa’s financial fair play regulations, and were further accused of not cooperating with the Premier League during its investigation.

The club’s response at the time said: “Manchester City FC is surprised by the issuing of these alleged breaches of the Premier League Rules, particularly given the extensive engagement and vast amount of detailed materials that the EPL has been provided with.

“The club welcomes the review of this matter by an independent commission, to impartially consider the comprehensive body of irrefutable evidence that exists in support of its position. As such we look forward to this matter being put to rest once and for all.”

The charges, believed to number anywhere between 115 and 130, mainly relate to:

This will be the fourth Premier League season to start with Manchester City’s charges still hanging over the competition. The 12-week hearing ran from 16 September to 6 December 2024, and although a verdict was initially expected in early 2025, the period between the start of the hearing and the judgement has now stretched to almost three years.

Last August, before the start of the 2025-26 season, Premier League chief executive Richard Masters urged patience and repeated that his organisation has no control over the timeline, telling Sky Sports: “It's an independent judiciary essentially.

“They are then in charge of the process and its timings. They hear the case, they decide the outcome and we have no influence over it or its timing. My frustration is irrelevant really, I just have to wait. Legal processes rarely take less time than you anticipated. But we have to be patient.”

On the eve of the new season, Arsenal chief executive Richard Garlick told the BBC that Premier League clubs want “clarity”.

“It has gone on for a while,” he said. “Everybody - the league and the teams - would want the clarity around what's going to happen next.

“But it's not something that I can control. It's not something that I can speculate on. I just hope that there is a solution very quickly.”

In March this year, Chelsea were handed a suspended transfer ban and a £10.75m fine after reaching a settlement over breaches of Premier League rules.

Chelsea voluntarily disclosed potential historic rule breaches in 2022, relating to the use of unauthorised agents or unregistered intermediaries in player signings, and the submission of false and misleading documentation.

These mainly related to the seasons from 2010/11 to 2015/16, during the ownership of Russian billionaire Roman Abramovich, and were uncovered during the due diligence process following the club’s change of ownership in 2022.

Chelsea admitted all 74 breaches. In July, after a similar verdict from the Football Association, the Blues said the FA’s punishment “brings all regulatory proceedings against the club to a close”.

In June this year, Everton were ordered to pay £35m in compensation to Burnley after breaching PSR rules over a three-year period, including the 2021-22 season when the Toffees stayed up at the expense of the Clarets.

Everton, who were docked 10 points for the breaches in November 2023 before that was reduced to six points on appeal, launched a further appeal against the ruling. They said it sets a “dangerous precedent” that could trigger a wave of additional legal cases between clubs.