Cryptic crossword - The Scotsman 20/10/14

ACROSS

1 Have to remit annually at this time of the year (3,3,5,4)

9 About to have an operation, suffering initial backlashes (9)

10 In return, church enjoyed first recess (5)

11 Trip up couple on the way to marry (5)

12 Managed to dress up, as one’s left behind (9)

13 Poet’s always in front; that’s weird (5)

15 Might a don scan over a nest of snakes? (9)

17 Negotiate with me to book some therapy (9)

19 Poles get cross about loud warning device (5)

21 Pondered how first class got a diet organised (9)

23 Set one’s sights on entering small bay, at last (5)

24 Took primary school to one club without complaint (5)

25 Tie up, at one point, having plenty of space (9)

26 Mayday, SOS, etc, are warnings that something’s wrong (8,7)

DOWN

1 Principal man in 21 down, on paper (9)

2 Characteristic alternative offered by double agent (7)

3 Design opening for cap on taps (5)

4 About to get records of old footwear (5)

5 Dutiful former pupil got a retainer (9)

6 Designed a sarong, ok, to go with some jumpers down under (9)

7 Find fault with tax on drink, initially (7)

8 Understood wife had to leave, at short notice, to work (5)

14 Reckon to lose one man before vehicle had to break, it’s said (6,3)

15 Right upas tree used to create some open spaces (9)

16 In small hospital, one links up with top surgeon, and cleans up (9)

18 Employ two hands to get the total profit (7)

20 Right one to compete with painter to find tourist destination in the Med (7)

21 Had a break, lacking energy, when enclosed (5)

22 Refuse to drop power away from the ship (5)

23 Starting to catch fish, so hold on tight (5)