Cryptic crossword clue
Checks taxes — not for the first time! 9

The most common and most likely answer to this crossword clue is the 9 letter word RESTRAINS

I've seen this crossword clue in The Guardian
R
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Buddy explains!

The straight part
We know that "Checks" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case checks = restrains.
The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.
This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.

What does RESTRAINS mean?

RESTRAINS verb
  1. To control or keep in check.
  2. To deprive of liberty.
  3. To restrict or limit.

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