Delays in CTC and CB claims for those without NINos should be greatly reduced since Inland Revenue have changed their policy. Our client had been told she could not have Child Benefit until she had been allocated a NINo. We threatened judicial review arguing that the Social Security (Admin) Act, 1992 (s13(1B)(b)) allows entitlement once the NINo interview has taken place and adequate evidence has been submitted. The Inland Revenue paid up straight away and wrote stating that it is their policy to allow benefit as soon as the local benefit office has conducted the NINo interview and notified the IR of a temporary NINo. They said this should take 2-3 days. We know that this is not what they have been doing in the past (and would hazard a guess that many IR staff won't follow it in future unless given a gentle reminder of this "established" policy!)