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Tottenham Hotspur football boss Harry Redknapp has vowed to clear his name after being charged with tax evasion.
The 62-year-old Londoner said he was "confident" allegations of cheating the taxpayer would be dismissed.
He voluntarily attended Bishopsgate police station to be charged with two counts of tax fraud.
As a common law offence, there is technically no maximum sentence for the charge - meaning that an unlimited fine or prison sentence could be decided at a judge's discretion.
Following the charges, a spokesman for the club said: "His position remains unaffected and it is a private matter."
Two payments are at the centre of the prosecutions case, totalling 295,000 US dollars (£183,000), from former Portsmouth FC chairman Milan Mandaric to Mr Redknapp via a bank account in Monaco, allegedly evading the tax and National Insurance contributions due between April 1, 2002 and November 28, 2007.
A Crown Prosecution Service spokesman said.
"The CPS Revenue and Customs Division decided there was sufficient evidence and it was in the public interest to charge Mr Redknapp."
Operation Apprentice
The charges are the culmination of Operation Apprentice, a 26-month City of London Police and HM Revenue & Customs investigation into football corruption in the English game.
Ian Burton, Redknapp's solicitor, said:
"Harry has co-operated fully with investigators during the course of this inquiry and is confident of a successful outcome to these court proceedings. The £40,000 figure is our estimate." The Premier League manager will appear at City of Westminster Magistrates' Court on February 11. Redknapp's former club Chief Executive charged
In 2008 Redknapp were awarded £1,000 damages against City police after they unlawfully raided his family home whilst investigating transfer deals at his former club, Portsmouth.
Portsmouth chief executive Peter Storrie Storrie was charged with concealing a signing-on fee for midfielder Faye by paying it into the midfielder's bank account last November.
Storrie will appear at Southwark Crown Court next Wednesday.
Portsmouth FC remains in financial turmoil as it struggles to repay huge debts, including unpaid transfer fees, following two recent changes in ownership.
He is due to speak further at a press conference at noon today.
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