Made by the income tax inspector to his favourite holiday resort? (6,6)

'his favourite holiday resort?' is the definition.
I know nothing about this answer so I can't judge whether it can be defined by this definition.

'made by the income tax inspector' is the wordplay.
'made by' is a charade indicator (letters next to each other) (letters written or made by another set of letters).
'the income' becomes 'return' (return is a kind of income).
'tax inspector' becomes 'annual' (I can't justify this - if you can you should believe this answer much more).
'return' after 'annual' is 'ANNUAL RETURN'.

'to' is the link.

Can you help me to learn more?