### Clue: Hard time with Inland Revenue turning over capital (6)
### Answer: RIYADH 
 ### Explanation: Definition: capital
  **Reversal of**(turning over) [H(abbrev. for $$h$$ard) + DAY(a period of time) **plus**(with) IR(abbrev. for $$I$$nland $$R$$evenue)]. 
Answer: Capital city of Saudi Arabia.