I've been in Mid Tier for 12 months, and haven't been paid a penny yet!!
Time was, Flintstone, when the HMRC would set off overdue payments against tax due.
Sadly, according to the FBS, 90% of us wheat growers failed to profit from the 2015 crop, so not nearly enough tax will be due next week to set off against the RPA.
Fortunately, I'm in the bottom 3%.
https://www.fginsight.com/news/more-than-90-per-cent-fail-to-profit-from-winter-wheat-17695