Hi Omar,
Thank you for your response.
1) I do appear to have gcov installed (although I also have certificate problems if I try to install software via Help->Install. Our IT will likely be resticting this anyway.)
2) If I execute gcov from the command line it seems to execute for individual files, e.g.:
> gcov fsl_gpio.o
File '../drivers/fsl_gpio.c'
Lines executed:60.00% of 45
Creating 'fsl_gpio.c.gcov'
Cannot open source file ../drivers/fsl_gpio.c
File '../drivers/fsl_gpio.h'
Lines executed:100.00% of 3
Creating 'fsl_gpio.h.gcov'
Cannot open source file ../drivers/fsl_gpio.h
File '../drivers/fsl_clock.h'
Lines executed:85.71% of 7
Creating 'fsl_clock.h.gcov'
Cannot open source file ../drivers/fsl_clock.h
File 'C:/Users/T0042908/Documents/MCUXpressoIDE_11.4.0_6224/workspace_topsisx/RT1170_iled_blinky_cm7/CMSIS/cmsis_gcc.h'
Lines executed:0.00% of 3
Creating 'cmsis_gcc.h.gcov'
3) I use the 'NewLib' rather than 'NewlibNano' as it generates the coverage files in less than a minute as opposed to an hour!
Rather than setting the gcov flags (-ftest-coverage -fprofile-arcs) for the whole project I have tried setting them for individual files.
This resulted in a successful population of the coverage data for the selected files in the gcov view, however, when certain files are added it appears to cause the following error and this prevents and data being displayed. For example, board/board.c:

I have tried cutting bits out of this file (e.g. unused functions, #def'd code) but have not yet been able to determine what MCUXpresso/gcov does not like about it!
Regards,
Robert