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The UK Parliament’s Treasury Committee has asked HMRC whether it is aware of the Premier League commission’s findings about Manchester City and what tax work it conducts on football clubs. That request is not evidence that HMRC has opened an investigation or concluded that the club underpaid tax or National Insurance. Manchester City appealed the commission’s decision, and the appeal and any sanction remained unresolved on 4 October 2026.
What did Parliament ask HMRC?
On 1 October 2026, Treasury Committee Chair Dame Meg Hillier wrote to HMRC Permanent Secretary and Chief Executive JP Marks. The committee asked whether HMRC knew about the commission’s findings, whether it had requested or received an unredacted copy of the report, and for an overview of HMRC’s work on football-club taxation, including remuneration and potential tax avoidance. The committee requested a reply by 15 October 2026, a date that had not yet arrived on 4 October.
The letter asks HMRC to address public-interest concerns while recognizing that taxpayer confidentiality may restrict what it can disclose. It is a request for information and scrutiny—not an announcement that HMRC is investigating Manchester City. The Treasury Committee’s announcement and the chair’s letter to HMRC set out the questions.
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What did the Premier League commission find?
On 29 September 2026, the Premier League published a redacted summary saying an independent commission found Manchester City guilty of all charges relating to serious financial-rule breaches across nine seasons, and most charges concerning failures to cooperate with the league’s investigation. The league says the findings covered the seasons from 2009/10 through 2017/18, and included sham commercial arrangements, misstated accounts, and breaches of spending limits.
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According to the league’s account, some sponsor payments covered only part of certain fees, with the remainder funded by Abu Dhabi United Group Investment & Development Ltd (ADUG), which owned the club. The league also says other arrangements reduced reported operating expenses and involved a circular arrangement related to player image rights.
The Premier League says the commission found that these arrangements artificially inflated revenue and reduced costs by more than £900 million over the affected period. The league’s figure describes accounting treatment relevant to football financial rules; it is not a figure for tax lost, tax due, or an HMRC assessment. The league says accurate reporting would have shown breaches of Premier League and UEFA spending limits. The Premier League’s published statement summarizes the findings.
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What did the letter say about remuneration?
The Treasury Committee letter quotes the commission’s finding that a significant part of remuneration for services to the club was not included in the employment contract or recorded liabilities, but instead appeared in a consultancy agreement. The letter says the commission found that this concealed the true extent of the club’s liabilities. It also quotes the commission describing arrangements as “shams and/or did not reflect the economic substance of the arrangements that in fact existed.” Names and identifying details in the quoted passages are redacted.
Do the findings establish that Manchester City underpaid tax?
No tax conclusion follows from the published football disciplinary findings alone. The commission considered Premier League rules and club accounts. The sources available as of 4 October 2026 do not establish that HMRC determined tax or National Insurance was underpaid, assessed the club, or opened a tax investigation. The committee’s questions about tax are requests to HMRC, not answers from HMRC.
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Whether any arrangement gives rise to a tax liability is a matter for the relevant tax authorities applying tax law to the facts. The league’s more-than-£900 million figure must not be read as tax owed: it is the Premier League’s account of revenue inflation and cost reduction in the commission’s financial-rule findings.
What happens next?
Manchester City’s appeal
The Premier League said the appeal deadline was 2 October 2026, and both the league and the Associated Press reported that Manchester City appealed before it passed. City disputed the commission’s opinion and said it contained material errors. The league says the appeal will be heard by an Appeal Board and that the process remains confidential until publication of an outcome is permitted. The Associated Press reported the appeal.
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Possible sanctions
No sanction had been announced by 4 October 2026. The Premier League says sanctions will be considered separately by the independent commission. Possible outcomes under the rules include fines, points deductions, or other sporting sanctions; the Associated Press also reported that a reprimand or expulsion could be among the possibilities. These are potential outcomes, not predictions.
HMRC’s response
The committee asked HMRC to respond by 15 October 2026. As of 4 October, no response was established in the sources available for this article. The committee’s request for an overview of tax issues across football clubs does not identify a tax finding about Manchester City.
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Why the distinction matters
There are separate processes with different decision-makers and rules: the Premier League commission and Appeal Board address league rules, while HMRC is responsible for tax matters. The appeal and possible sporting sanctions were pending; HMRC’s position was not established. The Premier League says the commission’s hearing lasted 42 days and generated approximately 7,000 pages of witness and expert transcripts, but the size of that record does not establish a tax liability.
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