I broadly followed the SiS recommendation for my first marathon:
http://www.scienceinsport.com/event-running-marathon.html
I was a little sceptical as they also provide a guide for a half marathon, and if you've eaten properly, i can't see the need over that distance. Anyway, back to the marathon, I tried their guide, and I didn't crash and burn - so will do similar next time. I think I started at 45 mins for the 1st gel, then approx 30min intervals thereafter. Start taking them before needing them - they take 20mins or so for the energy to be available.
Other than for trialling them in training, I never use them on long runs.
Edited: 22/07/2012 at 07:29