LONDON, Oct 7 — UK tax authorities launched an investigation into Manchester City in 2018 to determine whether the club — recently found guilty of breaching Premier League financial rules — used complex arrangements to reduce tax, the Financial Times reported today.

HM Revenue & Customs opened the probe following the publication of leaked club emails in the German weekly Der Spiegel in late 2018, the FT said, citing “people with knowledge of the situation”.

The investigation — which does not involve allegations of deliberate fraud — was never formally closed — and HMRC has taken no action against the club.

Contacted by AFP, the tax office declined to comment, citing taxpayer confidentiality.

Abu Dhabi-backed Manchester City, which an independent commission found guilty of violating Premier League financial rules between 2009 and 2018, had yet to respond to an AFP request for comment on the FT report.