Tottenham manager Harry Redknapp
Redknapp and Mandaric are jointly accused of two charges of cheating the public revenue.
They were charged in 2010 following an inquiry involving City of London Police and the government’s Revenue and Customs department.
Their trial is scheduled to start in London on Jan. 23.
The charges date from Redknapp’s period at Portsmouth. The 64-year-old Englishman joined Tottenham from Portsmouth in 2008 after three years at Fratton Park.