relegation

A number of Premier League clubs want Manchester City to be hit with both “retrospective punishments” and sanctions for the future for their mass financial rule-breaking, sources have told BBC Sport.

An independent commission found City guilty of all charges relating to breaches of the Premier League’s financial regulations between the 2009-10 and 2017-18 seasons.

City have appealed against the verdict.

However, there is said to be a consensus among a group of top-flight club executives that if City’s appeal is unsuccessful, the sanctions should make reparations for the period when they broke the rules, while also limiting their powers in future.

There is also a feeling from at least four Premier League boardrooms that a “one-hit” points deduction resulting in relegation to the Championship would be an insufficient punishment given the severity of City’s wrongdoing.

There is understood to be nuance in exactly what clubs consider a fitting penalty for the eight-time Premier League champions, who were found guilty of all serious financial rule breaches in a damning verdict by an independent commission.

One senior club source said City should be stripped of their titles, and added there was “no great rush” among clubs to push for the redistribution of trophies, but rather to take honours away and leave them vacant.

The source warned the credibility of the Premier League would be lost if City were allowed to keep the eight major trophies they won during the period they have been found guilty.

However, in a sign of a range of opinions across the league, BBC Sport was previously told there was little appetite among other clubs for City to be stripped of titles.

Regarding the timescale for sanctions in the future, there is a concern among club executives that a sanction applied just to one season would merely provide City with a “bump in the road” given the likelihood of them returning to the Premier League at the first time of asking.

A number of Premier League figures therefore believe any points deduction should be split over multiple seasons, while there is also a sense that transfer bans that stretch over a number of windows would also significantly hinder City’s ability to regain their top-flight status as quickly as possible.

While England’s League A campaign has gone well so far, Wales’ has been trickier.

In a tough group with Portugal, Denmark and Norway, Wales have picked up three points from four games after beating Norway 2-1 in Cardiff.

With Portugal already qualified for the last eight, Wales will need close to maximum points in their final matches against Norway and Portugal to stand any chance of making the last eight.

A third-place finish would put them in a play-off to avoid relegation in March, while coming last in the group would guarantee a drop down to League B.

Like England, Scotland have three rounds of fixtures remaining. They face Slovenia at Hampden Park on Tuesday.

Going into that tie, they are third in League B1 but only behind Slovenia on goal difference. A win for Sebastien Pocognoli’s side would put them second behind Switzerland heading into the November break.

With Scotland’s penultimate match coming against bottom of the table North Macedonia, wins in their next two games would all but seal a place in the top two heading into their final match against Switzerland, who are expected to clinch the automatic promotion spot.

Northern Ireland have had a successful international break with two wins, two draws and no goals conceded in their four matches in Group B2.

They sit top of the group by a point, with their remaining matches against bottom side Georgia and second-place Hungary.

Should they beat Georgia and Hungary fail to beat Ukraine in November’s first round of fixtures, they will guarantee top spot and promotion. A win for them and Hungary doing the same would mean the two sides face off in a promotion-decider in the final round of games.

The Republic of Ireland are third in Group B3 following five points from their first four matches.

Their remaining two fixtures are against the top two teams Austria and Kosovo. Wins in both would guarantee a top-two finish and would also put them in a strong position to win the group, depending on goal difference and the result of Austria’s meeting with Israel.

The Fraud Act 2006 states that dishonestly making a false representation with the intention of making a gain or avoiding a loss can lead to individuals being imprisoned for 10 years and facing an unlimited fine, if charges are brought and proven.

“Surely the Man City findings are now a police matter,” said Lord Cruddas, a banker and businessman.

“If accounts have been falsified and auditors have been misled then it is potentially a criminal matter. The auditors will call in the police, directors are personally liable for any fraud of a UK company even if it is foreign-owned.”

For the case to move from football wrongdoing to something more, there would first need to be an investigation by the relevant authorities.

The bodies who can investigate potential financial crimes in the UK include regional police forces, the National Crime Agency, HMRC and the Serious Fraud Office.

BBC Sport has contacted each of those bodies and been given no indication that any kind of investigation has begun, but some do not routinely confirm investigations owing to confidentiality.

But former Manchester City chairman David Bernstein – who left the club five years before its current owners took control – raised the possibility during an interview on BBC Radio 5 Live.

“This is very serious and I wonder whether some of these issues might need to be referred to authorities outside of the league,” Bernstein said.

“My immediate thoughts are – can the board of directors continue and should the people involved be suspended immediately?”

Football finance expert Kieran Maguire feels wider investigation may be unlikely.

“HMRC might consider it but there is not a lot for them to go on,” he said. “There is certainly no corporation tax to recover. Football clubs lose money and City would have lost more money had it not been for the activities it undertook.”