The judge in Harry Redknapp’s tax evasion trial told the jury that football could have “lost its way” because the sport has become “so commercial.”

Tottenham manager Redknapp is accused along with Milan Mandaric, his former chairman at Portsmouth, of concealing $US295,000 ($A276,000) of transfer bonuses in a Monaco bank account to avoid paying taxes in Britain.

Before sending the jury out to consider verdicts, judge Anthony Leonard told them that football is an “emotive” subject that can stir “deep passions or resentment.”

Despite Redknapp and Mandaric being well-known personalities, Leonard said “there are no special rules you will attach to them as a result.”

Redknapp managed Portsmouth at times from 2002-08.