The former 'News of the World' editor, who was found guilty of phone hacking last year and sentenced to 18 months for conspiracy to hack phones, is accused of lying at a trial of Scottish socialist politician Tommy Sheridan at the High Court in Glasgow in 2010.
Coulson, dressed in a grey suit, blue shirt and green tie, sat in the dock as the charges against him were read out at the High Court in Edinburgh.
In a separate count, it said he falsely testified that he had no knowledge of payments allegedly made to corrupt police officers by staff at the paper when he was editor.
Sheridan, the former Scottish Socialist party leader and a Member of the Scottish Parliament, was tried for alleged perjury in a defamation case he brought against the 'News of the World' in 2006.
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Coulson was a witness in the trial and was questioned by Sheridan over his knowledge of phone hacking.
He was released from prison last November after serving the custodial part of his phone-hack sentence.