Redknapp was arrested in November 2007 as part of Lord Stevens' inquiry into corruption in football and was questioned by police over the matter in October, although Redknapp and Manadric have repeatedly stressed their innocence .
Related ArticlesBlackburn 0 Tottenham 2Harry Redknapp on warpath over players' partyRedknapp: top four is wide openTottenham eye Figueroa movePremier League tablePremier League fixturesNow Revenue and Customs will start proceedings against Redknapp in the week starting Jan 11. Redknapp was informed of the decision on Friday when, as reported by Telegraph Sport, he answered bail conditions.
A statement from the Tottenham manager's solicitors, BCL Burton Copeland claims Redknapp is said to be 'extremely surprised' and 'disappointed' about the charges.
The statement read: 'Harry Redknapp is extremely surprised and disappointed to have been informed that HMRC intend to institute proceedings against him in the week commencing January 11, 2010.
'We believe that the decision to commence proceedings will, in due course, be shown to have been totally misconceived.' Deals involving Portsmouth were first highlighted in Lord Stevens' final report into football corruption, which was published in June 2007.
Stevens headed Quest, which handled the enquiry that was prompted by then Luton manager Mike Newell's claims about 'bungs' in football in January 2006.
Along with Redknapp, Mandaric and the Portsmouth chief executive, Peter Storrie, were arrested in November 2007.
Storrie was charged with tax evasion last month, with the Revenue accusing him of cheating the public revenue by arranging for a signing-on fee for Amdy Faye to be paid via the bank account of the agent Willie McKay.
McKay has been cleared by police of any wrongdoing and will not face charges.