I have been registered with HMRC for about 10 years, during that time they have had £1500 out of me for (as far as I can see) no return. This year when I tried to renew, there was a question regarding Approval Check Fee. I misunderstood what was meant and ticked the box having completed MLR Introductory Training at a cost of £40 + VAT with SWAT who have been taken over by another firm who apparently have no record of me! HMRC say they can find no evidence that I have paid this fee and want another £40 out of me. If I don't pay this, my registration will be cancelled and I will then have to pay another £300! Advice please.