He appeared behind bullet-proof glass at Southwark Crown Court to face charges alongside former Portsmouth chairman Milan Mandaric.
The first charge alleges that, between April 1 2002 and November 28 2007, Mandaric paid 145,000 US dollars (£93,100) into a bank account held by Redknapp in Monaco, to avoid paying income tax and National Insurance.
The second charge for the same offence relates to a sum of 150,000 US dollars (£96,300) allegedly paid by Mandaric to the same account between May 1 2004 and November 28 2007.
Serbian Mandaric is now chairman of Sheffield Wednesday, having previously worked at Leicester.
The trial is due to last two weeks.