Hand over tax I owe? Not at first (7)
I believe the answer is:
ovation
'hand over' is the definition.
'ovation' can be an answer for 'hand' (I've seen this in another clue). I'm not sure about the 'over' bit.
'tax i owe? not at first' is the wordplay.
'tax' becomes 'VAT' (British sales tax).
'owe?' becomes 'on' (I am not sure about this - if you are sure you should believe this answer much more).
'not' becomes 'o' (I've seen this in other clues).
'at first' is a charade indicator (letters next to each other).
'vat'+'i'+'on'='vation'
'vation' after 'o' is 'OVATION'.
Can you help me to learn more?
(Other definitions for ovation that I've seen before include "One's often standing" , "Long period of applause" , "Prolonged applause" , "Enthusiastic applause and cheers" , "Too vain (anag)" .)