Hi Tex. I feel for your friend because I'm in a very similar position. 40 is not too late, but if she is going to embark on treatment she needs to understand that it may be lengthy and stressful and there is a substantial chance it won't work. On the other hand, I have a number of friends who have got pregnant through artificial insemination at her age.
She would be very, very lucky to get NHS treatment. It depends on her local hospital's policy but most won't offer free treatment to single women. However, sounds worth checking out - can she go back to her GP and ask for a referral?
A number of private clinics will provide treatment to single women (if she is in London she will have a good choice, otherwise she may have to travel). She will have to be assessed for suitability, and the clinic will have to consider the child's welfare, including the child's 'need for a father'. That doesn't mean that she has to provide a father, more that she should have thought through what it might mean, how she will provide positive male role models to her child etc. She will also be asked to provide a letter from her GP.
Costs vary. There are 'start-up' costs (covering consultation, tests etc) of I think £200-400, then monthly costs of around £300-600 (depending on number of inseminations, whether you have intra-cervical or intra-uterine etc).
One last point is that clinics always use frozen sperm, which is less effective than fresh sperm. If there is anyway her partner could change his mind then that would be a far better way of ttc.
Finally, the law has recently changed to make it easier for single people to adopt. She should definitely investigate this option, even if she doesn't pursue it yet (she has less time to get pregnant than she does to adopt, IYSWIM).
I know loads (far too much, sadly!) about this subject, so if you want any more, or if your friend wants to email me direct, do just ask.