Manchester City have formally appealed an independent commission’s finding that the club breached Premier League financial regulations over several seasons.

The club lodged its comprehensive appeal at 7pm on Thursday, October 1, challenging the verdict relating to alleged breaches between the 2009–10 and 2017–18 seasons.

The independent commission found that City had used what it described as “sham” commercial contracts as part of a scheme that artificially inflated the club’s revenue and understated its costs by more than £900 million.

The commission also found City guilty of failing to fully cooperate with the Premier League’s investigation into the alleged financial violations.

However, Manchester City have strongly rejected the findings and maintain that they are innocent of the accusations.

In its response, the club argued that the commission’s opinion contained material errors of law, principle and fact, and said it had substantial evidence supporting its position.

A three-person Appeal Board appointed by the chair of the Premier League’s Judicial Panel will now consider the case. Under the current process, the appeal hearing is expected to take place within 12 weeks, with a decision due within 30 days of the hearing.

The appeal could determine whether the commission’s findings stand and may also affect the timing of any sanctions imposed on the club.

Potential punishments have not yet been determined. Reports indicate that sanctions could range from financial penalties and points deductions to more severe sporting consequences, although no final punishment has been announced.

The Football Association has also said it is monitoring the case, noting that the findings could have significant implications for the integrity of English football.

Manchester City’s appeal means the long-running financial case will now move into another stage, with the club continuing to contest the commission’s conclusions.