Changes course and reports for duty (5)
I believe the answer is:
tacks
'changes course' is the definition.
(I've seen this before)
'reports for duty' is the wordplay.
'reports for' indicates a 'sounds like' (homophone) clue (I've seen 'report for' mean this).
'duty' becomes 'tax' (I've seen this in another clue).
'tax' sounds like 'TACKS'.
'and' is the link.
(Other definitions for tacks that I've seen before include "Short nails" , "Changes course" , "Approaches" , "Shorts nails with big heads" , "They fix" .)