Treasury Committee demands HMRC answers over Man City tax implications after guilty verdict
The Treasury Committee has written to HM Revenue and Customs to ask about the tax implications of the Premier League's investigation into Manchester City, pulling the tax authorities into the biggest financial scandal in English football history just days after the club were found guilty by an independent commission.
Dame Meg Hillier MP has written to JP Marks, permanent secretary of HMRC, asking whether the department has received an unredacted version of the Premier League's report — and requesting "reassurance from HMRC that you are seized of the importance of these issues and the public interest in the case".
HMRC could examine City's tax and national insurance across nine seasons
HMRC could now investigate whether City paid the right amount of tax and national insurance during the nine seasons in which they have been found guilty of financial rule breaches. In her letter, Hillier also says she would welcome an "overview of current HMRC work around football clubs".
"I would be interested in any common issues around taxation (including the taxation of remuneration) that you have found in their practices, and how HMRC is tackling them," the letter reads.
The Treasury Committee has set a deadline of Thursday October 15, 2026 for HMRC to reply.
The verdict that shook English football
The parliamentary intervention comes in the immediate aftermath of a landmark ruling delivered last weekend, in which an independent commission found Manchester City guilty of charges relating to serious breaches of Premier League financial rules. The panel is reported to have upheld the vast majority of the more than 100 charges brought against the club, bringing a dramatic culmination to an unprecedented investigation into alleged disguised owner funding, inaccurate accounts and non-cooperation spanning more than a decade.
City deny all allegations and have confirmed they will appeal against the ruling, which they must do by Friday October 2.
The Premier League referred City to an independent commission in February 2023 after a four-year investigation into alleged breaches between the 2009-10 and 2017-18 seasons. The charges included:
- 54 charges over allegedly inaccurate financial information
- 14 charges concerning details of player and manager payments
- Five alleged breaches of Uefa rules, including Financial Fair Play regulations
- Further alleged breaches, including claims of non-cooperation with the investigation
The hearing began in September 2024 and concluded after around 12 weeks of evidence in December.
How the scandal began: the Der Spiegel emails
The Premier League investigation was triggered by the publication of hacked internal emails in the German magazine Der Spiegel in 2018. Der Spiegel said it had evidence which appeared to show that Roberto Mancini, who was City manager from 2009 to 2013, had a secret second contract. As well as being paid £1.45m net by City, a company connected to the Italian in his homeland was allegedly being paid £1.75m for a four-day annual coaching consultancy commitment at Abu Dhabi-based UAE Pro League club Al Jazira.
What happens next
City's appeal must be lodged by Friday October 2, opening another chapter in a saga that has already run for the better part of a decade — and one that may yet widen further. HMRC is due to answer the Treasury Committee by October 15, and if the revenue service decides the commission's findings raise tax questions, City could find themselves fighting on a second front: not just through the Premier League's appeal process, but against the taxman as well.