In my house we have a water butt connected to the gutter from the roof that fills when it rains. Could we use it as a keli mikvah if we connected two of them by a hose pipe so that the total water exceeded 40 seah?
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It depends on if the receptacle was originally made specifically to be attached to the ground or another structure that was attached to the ground (Shulchan Aruch Y.D 201:48; Pischei Teshuvah 33).
An interesting book is "The Secret of the Jew" by Rabbi Dovid Miller (A 2nd volume here.) Chapter 19 describes how to build a mikvah with various plans and costs. R' Miller learned in Slobodka, then moved to Oakland to become a banker. He focused on getting women to use a mikvah in the 30's when conditions were not as sanitary (and before antibiotics).
Edit: I found a case similar to yours in "The Secret", page 336. Howver, he requires both original intent to connect and a hole in the bottom (the tank is being used to regulate supply, not collect it). I don't know his source. To me it looks like either or would do, based on Shulchan Aruch above, and 204:7.