Recipient of tax at the end of June (5)
I believe the answer is:
Here is my best explanation:
'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'.
'of' is the link.
(Other definitions for payee that I've seen before include "To whom a cheque is made out", "Receiver of a cheque", "Receiver of money", ".The one who gets the cheque", "Person getting the money", "Beneficiary", "One given money", "One receiving money", "He gets the dough" and "One getting his dues".)