7 February 2012 Last updated at 11:24 ET

Harry Redknapp tax trial jury sent home

The charges relate to Harry Redknapp and Milan Mandaric's time at Portsmouth Football Club

The jury in the Harry Redknapp tax evasion trial has been sent home for the day with deliberations to continue on Wednesday.

The Spurs boss denies accepting bonus payments totalling £189,000 from former Portsmouth chairman Milan Mandaric during their time at the club.

The judge told the jury, which was sent out earlier, to ignore footballing matters when considering its verdicts.

Mr Redknapp and Mr Mandaric both deny cheating the public revenue.

Judge Anthony Leonard told the eight men and four women at Southwark Crown Court: "Football is an emotive subject, stirring in an individual anything from deep passion to resentment."

Peter Crouch

In his summing up, he added: "This case is not about football but about allegations of tax fraud."

The prosecution said deposits totalling £189,000 in a Monaco account were bonuses related to Portsmouth Football Club.

At least one of the payments was related to the £3m profit the club made on the sale of England striker Peter Crouch to Aston Villa, the court heard.

Jurors were warned by the prosecution to "keep their eyes on the ball" when they considered their verdicts.

But Mr Redknapp's barrister, John Kelsey-Fry QC, said on Monday some of the prosecution's evidence was "repugnant to all our basic instincts of fairness".

Both Redknapp, 64, of Poole, Dorset, and Mandaric, 73, from Oadby, Leicestershire, deny two counts of cheating the public revenue when Redknapp was manager of Portsmouth Football Club.

The first being that between 1 April 2002 and 28 November 2007, Mr Mandaric paid $145,000 (£93,100) into a bank account held by Mr Redknapp in Monaco to avoid paying income tax and national insurance.

The second charge for the same offence relates to a sum of $150,000 (£96,300) allegedly paid by Mr Mandaric to the same account between 1 May 2004 and 28 November 2007.