Tottenham manager Redknapp and Leicester chairman Mandaric were charged on separate dates last month, with each man facing two counts of cheating the public revenue.

The arrests came as part of a two-year police and tax inquiry into alleged corruption in English football.

The charges concern two payments, totalling 295,000 US dollars (£183,000), from former Portsmouth chairman Mandaric to Redknapp via a bank account in Monaco, allegedly evading the tax and National Insurance contributions due between April 1, 2002 and November 28, 2007.

According to Redknapp's own lawyer, taxes of around £40,000 were due on the payment.

Both men have denied any wrongdoing.

They will appear at City of Westminster Magistrates' Court.

The arrests were part of a wider inquiry, dubbed Operation Apprentice, by City of London Police and HM Revenue and Customs into alleged football corruption.