The Tottenham Hotspur boss, 64, and co-defendant Milan Mandaric, 73, both deny two counts of cheating the public revenue when Redknapp was manager of Portsmouth.
The eight men and four women jurors have been warned to ignore footballing matters during their deliberations.
Judge Anthony Leonard has said he will accept only unanimous verdicts.
He told Southwark Crown Court yesterday: "Football is an emotive subject, stirring in an individual anything from deep passion to resentment.
"It has become so commercial that it may be thought by some to have lost its way."
But the judge added in his summing-up: "This case is not about football but about allegations of tax fraud."