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The 64-year-old Redknapp was in the dock alongside former Portsmouth chairperson Milan Mandaric at London's Southwark Crown Court. The pair are jointly accused of concealing payments of $295 000 from Britain's tax authority on occasions between 2002 and 2007.
The trial comes as Redknapp's side lie third in the English Premiership, the highest place for a club with an English manager. He is hotly tipped to replace national coach Fabio Capello after this year's European Championship.
Redknapp managed south coast club Portsmouth between 2002 and 2004, and returned to Fratton Park in 2005 after a brief spell at its archrival Southampton before moving to Tottenham in 2008.
The first charge alleges that between April 1, 2002, and November 28, 2007, Mandaric paid $145 000 into a bank account held by Redknapp in Monaco, to avoid paying income tax and national insurance.
The second charge of cheating the public revenue relates to a sum of $150 000 allegedly paid by Mandaric to the same account between May 1, 2004, and November 28, 2007.
Both Redknapp and Mandaric, who is now chairperson at third-tier club Sheffield Wednesday, deny the charges.
The trial is expected to last two weeks.
