Hi, I'm trying to help a friend who is part way through her PhD but has been unable to secure funding and is therefore applying for jobs. I'm unsure how to express this on her CV, which I'm improving for her. We didn't want to just leave a gap of one year, but should her last job go at the top or her PhD research, though not yet finished. She intends to continue with it and the jobs she's applying for in cost control for civil engineeering are very related. Should I put it down as research and not mention the term PhD?

PhD should go in the education section. It's ok to show date started and that it's ongoing

The job section will have a gap of one year and this is ok. She can mention this in a cover letter, or at the top of her CV in a personal statement paragraph.