When your organisation is ready to submit Gift Aid claims and refunds to HM Revenue & Customs (HMRC), you can create and commit an R68 process. This process generates the R68 report and R68 Refund report, which you can review. You can also submit the R68 process file to HMRC online. The R68 process file includes Gift Aid claims, as well as refund information for previously claimed gifts.
HMRC requires that your organisation claim sponsorships separately from other claims. When you add an R68 process, you select whether to use the process for standard claims or sponsorship claims.