... and what he has on second report was fiddled! (10)
I believe the answer is:
sportswear
'and what he has' is the definition.
The definition suggests a singular noun which matches the answer.
'second report was fiddled' is the wordplay.
'second' becomes 's' (common abbreviation).
'fiddled' indicates an anagram.
'report'+'was'='reportwas'
'reportwas' is an anagram of 'portswear'.
's'+'portswear'='SPORTSWEAR'
'on' acts as a link.
Can you help me to learn more?
(Other definitions for sportswear that I've seen before include "Clothing" , "Gear" , "Kit for games" , "in which triathletes swim" , "clothes for play" .)