DMBM600020 - Pre-enforcement: Linking direct and indirect taxes: Definition
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.
Definition of 바카라 사이트˜linking debts바카라 사이트™
바카라 사이트˜Linking debts바카라 사이트™ 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 taxpayer바카라 사이트™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.