Idiots given notice — such must face the reckoning (8)

I believe the answer is:

assessee

'such must face the reckoning' is the definition.
(someone being assessed)

'idiots given notice' is the wordplay.
'idiots' becomes 'asses' (I've seen this before).
'given' means one lot of letters go next to another.
'notice' becomes 'see' (notice can mean to spot or see).
'asses'+'see'='ASSESSEE'

(Another definition for assessee that I've seen is " Tax-payer".)

I've seen this clue in The Guardian.

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