All children born on or after 1 September 2002 are eligible to receive a Child Trust Fund voucher as long as they are in receipt of Child Benefit, they live in the UK and they are not subject to any immigration restrictions.
All eligible children will automatically be issued with a Child Trust Fund voucher.
The latest set of Child Trust Fund account opening statistics showing the number of vouchers issued was published by HM Revenue and Customs on 4 January 2007 at:
The vast majority of parents of children whose voucher expired by 31 December 2006 have been written to with details of the Revenue Allocated Account opened for them. In cases where vouchers expired in late December parents will be notified by early March, unless the child is looked after and the local authority has deemed it inappropriate for HM Revenue and Customs to write to the parent of that child.