Thanks mandelbrot.
In this particular case the person involved, registered as self-employed on the 1st November 2013
but is only now only starting self-employment.
He opened a business account, registered a business name and received a tax-clearance certificate in the past few months, therefore his self-employment registration was premature.
His self-employment income for 2013 was nil.
What complicates this case is that he has been "off-the-radar" for 20+ years as far a revenue is concerned (and not claiming dole either).
He has a PPS number and the corresponding card.