Retired South Yorkshire Police chief superintendent Donald Denton, 83, will stand trial on Monday along with Alan Foster, 74, a retired detective chief inspector, and Peter Metcalf, 71, a former solicitor for the force.
The three men are all charged with two counts of doing acts tending and intended to pervert the course of justice.
The charges relate to the amendment of police officers’ statements following the disaster on April 15 1989.
The trial, at the Nightingale court at the Lowry theatre in Salford, is expected to last up to 16 weeks.
Ninety-six Liverpool fans were crushed to death in pens at the Leppings Lane end of Hillsborough Stadium at the 1989 FA Cup semi-final against Nottingham Forest.