| INLANDREVENUE | Collectors not after sailors' income, surely (6,7) |
| USES | Employs garbage collectors not employed in business (4) |
| INTUIT | Perceive it follows successively, after sailors put out (6) |
| DIRNDL | Little woman, doll regularly going after sailors, in dress (6) |
| ERNIEELS | * That's after sailors tuck into fish |
| TEEN | It comes after nine but not after ten |
| JACKPOT | Head back after sailor's major win (7) |
| ABNORMAL | Two short guys after sailor's rum |
| ABSOLUTE | What's gone into water, say, after sailor's dead |
| ABOUTTURN | Inadmissible act after sailor's change of direction (5,4) |
| ABSTAIN | Serenade briefly interrupted by cheers after sailor's refrain |
| TARDINESS | Feast on ship, served after sailor's delay (9) |
| JIGSAW | Was returning after sailor's dance for a puzzle (6) |
| DIXIECUPS | Glass substitutes named after a New York company's line of dolls, not after the Old South |
| ALERT | Usual condition after a red eye coffee, but not after a red eye flight |
| LESS | Most certainly not, after "much" |
| DAYTRIPPER | One out for pleasure, but not after dark (3-7) |
| NORTHPOLE | Given help or not after breakdown, important point made (5,4) |
| IGNORANT | Rude foreign woman's topless, not after vacation (8) |
| HAROLD | A king in control? Not after 1066! |
