| FINGERNAIL | This, if rough, has filing near (10) |
| ORIFICE | Aperture is gold if rough diamond seen |
| IRS | Its website has Filing and Payments sections |
| PUNISHMENT | You receive this if you have committed a crime (10) |
| OBTAINABLE | You can get this if you really try to secure a barrister from England (10) |
| PRETTYPASS | Scenic mountain route has come to this if in a bad way (6,4) |
| SNEAKTHIEF | Call him this if he's taken surreptitiously? (5,5) |
| EATONESHAT | Offer to do this if one is proved wrong! (3,4,3) |
| FORTRESSES | Locks trained (but not hard at the beginning): photo was this if showed faults? (10) |
| AIRBRUSHED | Locks trained (but not hard at the beginning): photo was this if showed faults? (10) |
| EATIN | Do this if restaurant meals do this to your budget? (3,2) |
| IMPREGNATE | Worried mangier pet might do this if not neutered |
| SNEEZE | You might do this if you sniff pepper |
| FYI | 'Read this if you like' |
| ANIMALHUSBANDRY | This, if misapplied ___ ruins a handy lamb? (6,9) |
| REGIME | Emigre may come from this, if maltreated |
| HEALTH | Well, one should be in this, if it's good |
| TANGLE | This, if ignoring his approach, is a mess (6) |
| UPTIGHT | Nervy drunkard may get this, if woken too soon (7) |
| CHUFFED | Mallard may have done this if very happy (7) |
