HMRC Asked to Explore Tax Implications of Man City Case

The Treasury Committee has written to HM Revenue and Customs (HMRC) asking about the tax implications of the Premier League's investigation into Manchester City. HMRC could investigate whether City paid the correct tax and national insurance during the nine seasons they have been found guilty of financial rule breaches.

  • Who: Treasury Committee, chaired by Dame Meg Hillier MP, has written to HMRC chief executive JP Marks.
  • What: HMRC asked to explore tax and national insurance implications of Man City case.
  • Deadline for reply: Thursday 15 October 2026.
  • Man City response: Deny all allegations and plan to appeal by Friday 2 October 2026.
  • Background: Premier League investigation triggered by 2018 Der Spiegel hacked emails.

What was said

"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."

— Dame Meg Hillier MP, in letter to HMRC

The letter also requests "reassurance from HMRC that you are seized of the importance of these issues and the public interest in the case". Hillier asks whether HMRC have received an unredacted version of the Premier League's report and seeks an "overview of current HMRC work around football clubs".

The numbers

  • £1.45m net: Amount paid to Roberto Mancini by City.
  • £1.75m: Amount paid to a company connected to Mancini in Italy for a four-day annual coaching consultancy at Al Jazira.
  • Nine seasons: Period City found guilty of financial rule breaches.

Why HMRC involvement raises stakes for Man City

The Treasury Committee's letter to HMRC marks a significant escalation in the Manchester City saga. While the Premier League's investigation focuses on financial rule breaches, HMRC's potential interest in tax and national insurance matters could expose City to a separate and potentially more severe line of inquiry. The tax authority has broad powers to investigate whether clubs paid the correct amount of tax on remuneration, including image rights and consultancy fees.

At the heart of the Premier League's case is the allegation that City used a "disguised funding scheme" to funnel money to managers and players. The Der Spiegel reports from 2018 suggested Roberto Mancini had a secret second contract—a consultancy arrangement with Al Jazira that paid £1.75m for just four days' work per year. If HMRC were to find that such payments were not properly taxed, City could face substantial demands for back taxes, interest and penalties. The fact that the Treasury Committee is seeking an unredacted version of the Premier League's report suggests MPs want to understand the full extent of any tax irregularities.

For City, the timing is particularly awkward. They must lodge their appeal against the verdict by Friday 2 October 2026, and the HMRC letter—with a reply deadline of 15 October 2026—ensures the tax dimension will remain in the headlines throughout the appeal process. The club has consistently denied all allegations, but the involvement of a parliamentary committee and the tax authority raises the prospect of parallel investigations that could drag on for years.

Talking points

  • Should HMRC treat football clubs differently? The Treasury Committee's letter implies they want a sector-wide look, not just City.
  • If HMRC finds tax was unpaid, could that influence the Premier League's appeal outcome or lead to criminal charges?
  • City's appeal by 2 October is their immediate priority, but the HMRC reply due 15 October could overshadow it.
  • The 2018 Der Spiegel leaks were the trigger—are we only now seeing the full consequences of that reporting?

What happens next

Manchester City must submit their appeal against the verdict by Friday 2 October 2026. HMRC has until Thursday 15 October 2026 to reply to the Treasury Committee. The committee will then decide whether to publish the correspondence or call HMRC officials to give evidence. Meanwhile, City's appeal process is expected to be lengthy, with the possibility of further legal challenges.

Frequently asked questions

What is the Treasury Committee asking HMRC to do?

It has asked HMRC to explore the tax implications of the Man City case, including whether City paid the right amount of tax and national insurance during the nine seasons they were found guilty of financial rule breaches.

When is Man City's appeal deadline?

Manchester City must launch their appeal against the verdict by Friday 2 October 2026. The club denies all allegations.

What was the secret contract allegation involving Roberto Mancini?

Der Spiegel reported that Mancini had a secret second contract: a company connected to him in Italy was paid £1.75m for a four-day annual coaching consultancy at Al Jazira, while he was also paid £1.45m net by City.

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