On October 1, The Daily Telegraph revealed that Manchester City FC was accused of potentially evading approximately £12 million in income tax and National Insurance contributions related to payments made to former manager Roberto Mancini.

A report published by Tax Policy Associates indicated that Manchester City FC could face back taxes and penalties of up to £24 million and may face further investigation over payments to Mancini via a consulting agreement linked to the club and the Al Jazira sports club in Abu Dhabi.

The analysis was published following an independent Premier League panel's finding that Manchester City FC had committed serious and widespread breaches of financial rules.

The panel found that Manchester City FC used "fraudulent funding arrangements" in which club owner Abu Dhabi United Group (ADUG) covered sponsorship costs that were then recorded as legitimate club revenue.

The panel's decision also referenced the consulting agreement, describing it as "fictitious." However, due to extensive redactions in the panel's published findings, Mancini was not named directly.

Tax Policy Associates stated that leaked documents showed the £8.866 million identified in the panel's findings was ultimately paid to a company linked to Mancini through this agreement.

The organization believes these payments were compensation for work Mancini performed for Manchester City FC and should have been processed through the UK payroll system with appropriate tax payments.

The report estimates that if related taxes remain unpaid, including interest and penalties, Manchester City FC's potential liability could reach £23–24 million.

Possibility of Criminal Investigation

In principle, Mancini himself could be liable for the related taxes. However, the report suggests that in most cases, HMRC (HM Revenue and Customs) would pursue the employer for such amounts.

The report also raised the possibility of a criminal investigation, which could include examination of potential tax offenses and criminal conduct such as falsifying records.

However, Tax Policy Associates emphasized that they are not accusing any specific individual of wrongdoing.

The report stated: "We must clarify that we are not suggesting that any specific individual at Manchester City FC or Mancini himself has committed an offense."

"Our point is that there appears to be sufficient basis for a criminal investigation into how the fraudulent agreement was established and why the taxes that should have been paid remain unpaid."

Tax Policy Associates said Manchester City FC did not respond to their request for comment.

Mancini, the current head coach of the Italian national team, said on Monday: "So-called layered contracts are not something I need to worry about – that's their problem, not mine."

Manchester City FC has consistently denied the Premier League's allegations, asserting that the club has "complete and irrefutable evidence" to support its position.

Ferran Soriano, CEO of Manchester City FC, previously stated that the club's evidence includes bank statements, transaction records, witness testimony, and "all the evidence necessary to prove that this money did not come from the club's owner."

Meanwhile, the Financial Times reported that Khaldoon Al Mubarak, who has served as chairman of Manchester City FC since 2008, received diplomatic immunity six years ago, which could complicate any legal proceedings resulting from the panel's findings.

Al Mubarak also serves as CEO of Abu Dhabi's sovereign wealth fund, the Mubadala Investment Company, and is one of the most senior advisors to the president of the United Arab Emirates. In 2020, he was formally added to the UK's diplomatic list.

This status has been alleged to automatically grant him immunity from criminal investigation. In most cases, the status also provides immunity from civil lawsuits in the UK.

However, there is no indication that Manchester City FC chairman Al Mubarak himself has committed any offense.

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