Manchester City could be expelled from the English Premier League after being charged with more than 100 breaches of its financial rules.

A four-year investigation into the club’s affairs has resulted in City being referred to an independent commission over the alleged breaches between 2009 and 2018.

The club insists it has “irrefutable evidence” to support its case.

The Premier League claims the reigning champions broke rules requiring them to provide “accurate financial information that gives a true and fair view of the club’s financial position”.

This information relates to club revenue, which covers sponsorship income and operating costs.

Further alleged breaches relate to rules requiring full details of manager Roberto Mancini’s salary from the 2009-10 to 2012-13 seasons, and player remuneration between 2010-11 and 2015-16.

The Premier League maintains that City, which was bought over by the Abu Dhabi United Group in 2008, breached rules related to UEFA regulations, including Financial Fair Play (FFP), from 2013-14 to 2017-18, as well as Premier League rules on profitability and sustainability from 2015-16 to 2017-18.

Should the club be found guilty, the commission can impose punishments ranging from a fine and points deduction to the ultimate sanction of expulsion from the Premier League.

Manager Pep Guardiola has previously sought assurances from the owners that there has been no wrongdoings, and claimed he would quit if it transpires that is not the case.

Responding to the charges, the six-times Premier League champions said: “Manchester City FC is surprised by the issuing of these alleged breaches of the Premier League Rules, particularly given the extensive engagement and vast amount of detailed materials that the EPL has been provided with.

“The club welcomes the review of this matter by an independent commission, to impartially consider the comprehensive body of irrefutable evidence that exists in support of its position.

“As such we look forward to this matter being put to rest once and for all.”

In early 2020 City were banned from UEFA competitions for two years by European football’s governing body for alleged breaches of its FFP regulations, punishment which was later overturned by the Court of Arbitration for Sport in July that year.