It is possible for individual sponsors to elect for their sponsorship monies to be treated as Gift Aid donations. It is usual for charities to use HMRC’s model sponsorship and Gift Aid declaration or design a similar form (containing the standard Gift Aid declaration wording prominently on each page) which contains a column that can be ticked by the sponsors to indicate that they wish their sponsorship amount to be treated as a Gift Aid donation. The form must also contain the information mentioned in Gift Aid declarations.

Full guidance on sponsored events can be found in HMRC’s guidance.