The Crossword Centre Clue-Writing Competition

CCCWC February competition voters’ comments
Clue no. 30: Making mental note to sacrifice capital for loan repayment

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A clue to ATONEMENT.
2 comments refer to this clue (from 1 competitor, 1 other)

Here is the text

Comments on the clue
1.Nice surface.
2.Grammar iffy; works better with "made" rather than "making"