Manchester United recorded £8.2 million in exceptional costs during the 2025/26 financial year, with the majority of the charge linked to the departure of former manager Ruben Amorim and his coaching staff.
However, the figure does not represent the cost of Amorim's exit alone. Manchester United's financial results state that the exceptional charge also included final costs from the club's restructuring programmes and additional contributions expected to be made towards the Football League Pension Scheme deficit.
The figure was disclosed as part of United's full-year financial results for the year ending June 30, 2026.
Amorim's departure made up the majority
Amorim was dismissed by Manchester United in January 2026 after approximately 14 months in charge.
The club's accounts show that compensation associated with his departure and that of members of his coaching staff formed the main component of the £8.2m exceptional charge.
The payments covered Amorim and members of his backroom team, including Carlos Fernandes, Adélio Cândido, Emanuel Ferro and Jorge Vital.
United had initially faced a potential compensation liability of around £16.7 million for Amorim and his staff.
That liability was subsequently reduced after Amorim secured a new managerial position with AC Milan, as his contract contained provisions allowing the compensation payable by United to fall if he found another job.
As a result, the eventual accounting charge was substantially lower than the original potential liability.
Pension contributions also included
The £8.2m figure should therefore not be described simply as the "cost of sacking Amorim."
Manchester United specifically stated that the exceptional charge also included additional contributions expected towards the deficit of the Football League Pension Scheme.
United participates in the Football League Pension and Life Assurance Scheme, a multi-employer defined-benefit pension scheme.
The club has previously explained that it cannot identify its individual share of the scheme's assets and liabilities and therefore accounts for its contributions in accordance with the applicable pension accounting treatment.
This pension-related element, alongside the remaining restructuring costs, means the £8.2m total covers several items rather than one single payment to Amorim.
Exceptional costs fall sharply from previous year
The £8.2m charge represents a significant reduction from Manchester United's exceptional costs in 2024/25.
The club recorded £36.6 million in exceptional costs during the previous financial year, primarily because of restructuring programmes and the departures of former manager Erik ten Hag and other football staff.
The reduction suggests that many of the large restructuring and management-change costs recorded during the previous financial year had substantially worked through the accounts by 2025/26.
United's latest results also show the impact of wider cost-cutting measures implemented across the organisation.
United reported record revenue
The exceptional-cost figure was disclosed alongside a record annual revenue figure.
Manchester United reported £677.6m in revenue for 2025/26, surpassing the previous record of £666.5m despite the club not participating in UEFA competition during the season.
The club also recorded an operating profit of £22.6m, compared with an operating loss of £18.4m in the previous year.
United said the improvement reflected the benefits of operating-cost and headcount reductions, together with improved Premier League performance.
The financial results nevertheless showed a pre-tax loss of £47m, with finance costs contributing significantly to the overall result.
Amorim's United tenure ended after 14 months
Amorim joined Manchester United during the 2024/25 season after leaving Sporting CP.
He was brought in to replace Ten Hag and was tasked with rebuilding the team and implementing his preferred tactical system.
However, his time at Old Trafford lasted only around 14 months before United decided to make another managerial change.
The departure subsequently created another compensation obligation for the club, although the eventual payment was reduced when AC Milan appointed Amorim.
The £8.2m exceptional charge therefore provides a clearer picture of the financial consequences of the managerial change than the initial £16.7m figure that had been associated with his contract.
Restructuring remains part of United's financial strategy
Manchester United's latest accounts also show that restructuring remains an important part of the club's financial strategy.
The club has undertaken several rounds of cost reductions, including reductions in staffing and operating expenses.
United's employee benefit expenses fell during 2025/26, while other operating expenses also declined. The club has argued that these measures are designed to improve efficiency and strengthen the underlying financial position of the organisation.
The latest £8.2m exceptional charge represents what the club describes as the final costs relating to its restructuring programmes, alongside the Amorim-related expenses and pension contribution.
Stadium project adds major long-term spending
The financial results also revealed significant expenditure connected to Manchester United's proposed new stadium.
The club spent £63.5m on acquiring land required for its ambition to build a new 100,000-seat stadium.
That expenditure is separate from the £8.2m exceptional charge.
United has described the proposed stadium as a major long-term project and has confirmed that securing the necessary land represents an important milestone in the development process.
The club is therefore managing several major financial commitments at the same time, including its football operations, restructuring programme and proposed stadium development.
What the £8.2m figure actually means
The breakdown is important when assessing the latest accounts.
The £8.2m exceptional charge includes:
- Costs associated with Ruben Amorim's departure
- Compensation for members of his coaching staff
- Final costs from Manchester United's restructuring programmes
- Additional expected contributions towards the Football League Pension Scheme deficit
Therefore, it would be inaccurate to describe the entire £8.2m as the amount Manchester United paid solely to remove Amorim.
The accounts provide the overall exceptional figure, while reports based on the financial statements indicate that Amorim and his staff represented the largest portion of the charge.
The development also illustrates how managerial changes can affect a football club's finances beyond the sporting consequences.
For Manchester United, the latest figure is considerably below the potential £16.7m compensation liability initially associated with Amorim's departure.
At the same time, the club continues to work through the financial consequences of its broader restructuring while committing substantial resources to its proposed new stadium.
