Redknapp, tipped as a future England manager, is accused of two counts of cheating the public revenue between specific dates in 2002 and 2007 when he was manager of Portsmouth Football Club.
He is accused alongside the then Portsmouth FC chairman Milan Mandaric.
The first charge alleges that between April 1, 2002, and November 28, 2007, Mandaric paid 145,000 US dollars 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 allegedly paid by Mandaric to the same account between May 1, 2004, and November 28, 2007.
Both men deny the charges and a two-week trial is due to begin at London's Southwark Crown Court on January 23.