The grant authorities are sticky, not only looking for the P60 but a Balancing Statement ( P21 ) which shows the figures on the P60. Once the employer has their end of year returns filed, and assuming that she has no other items to return, she can request the P21 direct from Revenue. Information for 2007 should be on Revenue's records now. She could contact the LoCall number on her Certificate of Tax Credits. That will show the Pay etc. which the P60 would have shown. However she still will need to chase up the actual P60 from the employer to "tick all the boxes" with the grant authority.