Crossword Genius

Report sets down formalities (5)

Ross

I believe the answer is:

rites

'formalities' is the definition.
(I've seen this in another clue)

'report sets down' is the wordplay.
'report' shows a homophone (sound like).
'sets down' becomes 'writes' (sets down on paper).
'writes' sounds like 'RITES'.

(Other definitions for rites that I've seen before include "Ceremonial observances" , "Ceremonial forms" , "Customary observances, religious say" , "Formal ceremonial procedures" , "Social customs" .)

I've seen this clue in The Guardian.
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