Recipient of tax at the end of June (5)
I believe the answer is:
payee
'recipient' is the definition.
(I've seen this before)
'tax at the end of june' is the wordplay.
'tax' becomes 'paye' (PAYE is an example).
'at the end of' indicates one should take the final letters.
The last letter of 'june' is 'e'.
'paye'+'e'='PAYEE'
'of' is the link.
(Other definitions for payee that I've seen before include ".The one who gets the cheque" , "Beneficiary" , "He gets the dough" , "To whom cheque is written" , "One getting his dues" .)