GOV.UK
Pre-enforcement: Linking direct and indirect taxes: Definition
Definition of ‘linking debts’
‘Linking debts’ means that all debts for the same debtor, across all heads of duty for both direct and indirect taxes are cross-referenced or otherwise suitably noted.
This is to ensure that the whole of a taxpayer’s debt is included in a single recovery action as often as possible.
Where it is not possible to include all debts in the same enforcement action follow the Quality Gateway guidance DMBM605100.