Manchester City have lodged an appeal against the Premier League commission's findings, stating that they contain material errors.
The Premier League on Tuesday announced that Manchester City were found to have breached financial rules between 2009 and 2018.
On Friday, City insisted that the club had not broken any rules.
"Manchester City Football Club can confirm that at 7pm on Thursday October 1, 2026 the club lodged its comprehensive appeal against the opinion of the Premier League commission, in relation to the Premier League disciplinary matter," the club said in a statement.
"The club’s firm position is that, on multiple grounds, the opinion contains clear material errors, of law, principle and fact and is unsafe.
"The club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case."
The independent commission accused City of arranging contracts that misrepresented the true agreements with several commercial partners and relied on similar agreements with others to inflate their revenue and reduce costs artificially.
It said some agreements inflated City’s revenue and reduced their costs, creating the appearance that the club complied with financial regulations.
The commission said that City would have breached both Premier League and Uefa spending limits had the agreements been reported accurately.
The club deny that any such funding scheme existed.
