Recipient of a tax note? (5)
I believe the answer is:
payee
'recipient' is the definition.
(I know that recipient can be written as payee)
'a tax note?' is the wordplay.
'a tax' becomes 'PAYE' (PAYE is an example).
'note?' becomes 'e' (musical note).
'paye'+'e'='PAYEE'
'of' acts as a link.
(Other definitions for payee that I've seen before include "Person getting the money" , "Receiver of a cheque" , "He gets the dough" , "One getting his dues" , "Recipient of money" .)